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34 - How To Calculate & Record Trade and Cash Discounts

Updated: Dec 17, 2022


Bookkeeping - Everyone Can Do It - 34 - How To Calculate & Record Trade and Cash Discounts - PDF

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. Bookkeeping - Everyone Can Do It - 34 - How To Calculate & Record Trade and Cash Disc
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1. 我们要如何计算和记录贸易和现金折扣呢?


2. 在插图中阅读更多内容



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1. How do we calculate and record trade and cash discounts?


2. Please read more in the illustration



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Bookkeeping - Everybody Can Do It / #簿记 - #人人都能做到系列


1. Introduction


2. Bookkeeping and Accounting

[簿记和会计]



3. Assets, Liabilities, and Owners' Equity

[资产、负债和所有者权益]



4. Accounting Equation: Assets = Liabilities + Owner's Equity

[会计方程式:资产 = 负债 + 股权权益]



5. Expenses & Revenues

[支出和收入]



6. Transactions

[交易]



7. Accounts

[账户]



8. Accounting Accrual System

[会计权责发生制]



9. Accounting Double Entry System (1)

[会计复式记账法(1)]



10. Accounting Double Entry System (2)

[会计复式记账法(2)]



11. Recording Transactions

[商业交易的记载]



12. Purchase on Credit

[ 赊账采购]



13. Purchase on Cash

[现金采购]



14. Sale on Credit

[赊账销售]



15. Sale on Cash

[现金销售]



16. Unearned Revenue

[未赚取的收入]



17. Prepaid Expenses

[预付费用]



18. Unrecorded Expenses (1)

[未入账的费用 (1)]



19. Unrecorded Expenses (2)

[未入账的费用 (2)]



20. Unrecorded Revenue

[未入账的收入]



21. What Is Depreciation

[什么是折旧]



22. What kind of Assets can you Depreciate

[什么样的资产可以计提折旧?]



23. Useful Life

[使用期限]



24. What is a Depreciation Schedule

[什么是折旧表]



25. Types of Depreciation - Straight Line Depreciation

[折旧的类型 - 直线折旧]



26. Types of Depreciation - Diminishing Balance Method

[折旧的类型 - 递减平衡法]



27. Types of Depreciation - Units of Production Depreciation Method

[折旧的类型 - 生产单位的折旧]



28. Accumulated Depreciation

[累计折旧]



29. Why Should We Care to Record Depreciation

[我们为什么要关注折旧记录]



30. Is Depreciation a Fixed Cost

[折旧是一种固定成本吗]



31. Types of Discount – Trade Discount

[折扣的类型 - 贸易折扣]



32. Types of Discount – Cash Discount

[折扣的类型 - 现金折扣]



33. Difference Between Trade Discount and Cash Discount

[贸易折扣和现金折扣之间的区别]



34. How To Calculate & Record Trade and Cash Discounts

[如何计算和记录贸易和现金折扣]



35. Discount Allowed

[销货折扣]



36. Discount Received

[购货折扣]



37. Exercise - 1

[练习 - 1]



38. Exercise - 2

[练习 - 2]



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