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ACCA FA知识点：折扣的会计分录
文章来源：ACCA官网
发布时间：2021-08-05 18:37
阅读：1795次
EXAMPLE 1
J Co sold goods with a list price of$2,000 on credit to a customer.J Co has a 30-day payment period and has offered the customer a 3%prompt payment discount if payment is made within 14 days.Based on past experience,the customer is expected to pay within 14 days and therefore will be entitled to the 3%discount.
What accounting would be required to deal with this transaction in the following scenarios:
The customer pays within the 14-day settlement period as expected.
The customer pays after the 14-day settlement period.
Answer
The initial sale will be recorded at the discounted amount of$1,940($2,000 x 97%)because that is the amount that J Co expects to receive from the customer:
If,based on past experience,J Co did not expect the customer to make the payment within 14 days,then the full$2,000 would have been recorded as revenue in the first instance.
If the payment was made within the 14-day period after all,this would require an adjustment to reduce revenue by$60.
翻译参考
示例1
J Co向客户赊销了标价为2,000美元的商品。J Co的付款期限为30天，如果在14天内付款，则向客户提供3%的即时付款折扣。根据以往的经验，客户预计在14天内付款，因此将享有3%的折扣。【点击免费下载>>>更多ACCA学习相关资料】
在以下情况下处理此交易需要什么会计处理：
客户按预期在14天结算期内付款。
客户在14天结算期后付款。
回答
初始销售将按1,940美元（2,000美元x 97%）的折扣金额记录，因为这是J Co期望从客户那里收到的金额：
如果根据过去的经验，J Co不希望客户在14天内付款，那么2,000美元一开始就会被记录为收入。如果毕竟是在14天内付款，则需要进行调整以将收入减少60美元。
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