會計學既discount表示方式

Discount有2種---trade discount 及 cash discount.
Trade discount - the buyer will get the discount no matter when it will be settled. Eg. A buy $100 on credit from ABC and have 2% discount, accounting ledger of A will be :
Dr Purchases $98
Cr ABC $98
Cash discount - the buyer will get the discount when he settle the debt within the compromised period, Eg. B buy $100 on credit from ABC and the discount terms is 3/15, if B settle it within 15 days, accounting ledger of B will be :
Dr ABC $98
Cr Bank $95.06
Cr Discount Received $2.94 (3% is based on the $98, purchases after trade discount)
if B cannot settle it within 15 days, accounting ledger of B will be :
Dr ABC $98
Cr Bank $98
所以在一般account上, 我們只會入cash discount!

而你所提及的terms, purchased $400 merchandise, term 3/15 ,n/30,FOB shipping point :
即是你買了$400貨, 如你能在15days內找數, 你會有3%cash discount, 否則, 你也要在30days內清還而沒有cash discount!!
FOB - Free on board, that is the seller has the duty to delivery the goods to the ports. After the goods loads on board, the buyer has the duty to take care the goods, such as paying the freight charge, the insurance, and the unloading charges, etc..

在鈄線前的數字, 是表示如果符合後面的條件, 會有多少cash discount, 後面的數字, 當然是我們所謂的數期了!! 如5/1m, 即是說, 有5%cash discount if it will be settled within 1 month!!

3/15 ,n/30
意思指
如果係第1-15日內還清條數 就有3% discount
如果係第16-30日還清條數 就無discount

2/10
指 第1-10日內還清條數 就有2% discount
基本上 前個個個數係discount rate 後面個個數係指 係個交易之後既幾多日
入面俾錢可以擁有個個discount rate