ACCA论坛 » 【ACCA 答疑解惑】 » [求助]有关F3里cash discount 的问题

shmilyjsdt 发表于 2009-11-18 21:31

[求助]有关F3里cash discount 的问题

<p>书中说cash discount 算是expense </p>
<p>那么还需要在receviable里面算它吗</p>

小山子 发表于 2010-5-19 22:29

cash discout is the contra accout of the receivable,so discout charge against receivable

jy1906723 发表于 2010-6-6 18:42

when it come cross cash discount the journal entry should be:
Dr: Finance expense
  Cr: account receivable
It is the contra account against the account receivable account.

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