A debit balance account which is offset against revenue in the revenue section of the income Statement. Examples include sales Discounts and sales returnsandAllowances.
收入抵减帐户是一种借方余额帐户,它抵减收益表中收入部分的收入。例如销售折扣、销售退回和折让。
3
An important feature of the income statement is the fact that returnsallowances, and most discounts are offsets to gross sales.