A debit balance account which is offset against revenue in the revenue section of the income Statement. Examples include sales Discounts and sales returns and Allowances.
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。
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F. Net sales of the year: the amount computed based upon the sale price of product or commodity in a tax year (net of sales return and sales discount and allowances).