Cash discount is examined and calculated according to the total volume, the cash discount is treated as financing income and financing expenditure by buyers and sellers accordingly.
对于现金折扣则可按总额法核算，购销双方对实际发生的现金折扣分别作为理财收益和理财费用处理；
2
Chapter four sets about from basic model of income approach, to choice and confirm and definite principle and method of discount rate carrying on discussion, and income of volume.
第四章从收益法的基本模型着手，对收益额的选择与确定以及折现率的确定原则和方法进行探讨。
3
Direct income audit Clerk check rebates, discount etc. and audit all receipt against the hotel policy.