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		<title>销售折扣收货方如何做账务处理？[会计实务]</title>
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		<description><![CDATA[&#160; 销售折扣收货方如何做账务处理? 商品折扣分为商业折扣、现金折扣及销售折让这三种情况.] 1、商品折扣的账务处理 商品折扣,指的是直接在应付的商品款中直接进行扣除.财务人员应以折扣后的价格入账.会计分录处理如下: 借:原材料等(折扣后的金额) 应交税费-应交增值税(进 [&#8230;]]]></description>
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