• If the sale of goods concerns any cash discount, the revenue incurred by selling goods shall be ascertained in accordance with the amount prior to the deduction of the cash discount.

    企业销售商品涉及现金折扣应当按照扣除现金折扣金额确定销售商品收入金额

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  • The significance of distinguishing specific goods from ascertained goods is that the rules applied to them are different.

    区分特定确定货物意义在于,两者运用规则不同

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  • If any trade discount in selling goods is concerned, the revenue incurred by selling goods shall be ascertained in accordance with the amount after the deduction of the trade discount.

    企业销售商品涉及商业折扣应当按照扣除商业折扣金额确定销售商品收入金额

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  • Article 6 If the sale of goods concerns any cash discount, the revenue incurred by selling goods shall be ascertained in accordance with the amount prior to the deduction of the cash discount.

    第六销售商品涉及现金折扣应当按照扣除现金折扣金额确定销售商品收入金额

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  • Article 7if any trade discount in selling goods is concerned, the revenue incurred by selling goods shall be ascertained in accordance with the amount after the deduction of the trade discount.

    第七销售商品涉及商业折扣应当按照扣除商业折扣金额确定销售商品收入金额

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  • Article 7if any trade discount in selling goods is concerned, the revenue incurred by selling goods shall be ascertained in accordance with the amount after the deduction of the trade discount.

    第七销售商品涉及商业折扣应当按照扣除商业折扣金额确定销售商品收入金额

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