exam....什麼是貿易折扣呢? thx!

貿易折扣 = Trade discount

Trade discount in general terms is a discount given in the course of trade transactions. Think of it the same concept as you being a customer going to a shop and they give you a discount for your purchase which is a sales discount.

Trade discount is common in the business sector and why it is given is based on many factors including the following:

1/ VOLUME OF PURCHASE BY CUSTOMER
Basically the more purchase a business customer makes of a certain product (ie. in bulk), it is more likely a discount is given as an appreciation that the business customer is purchasing more.

2/ LOYALTY
A business customer may have been in good credit and have been a customer of you for many years, there are many ways to value their loyalty which includes extending longer credit terms, increasing their credit limit but also giving a discount (say 20%) on future purchases.

3/ DISPUTES
There may have been long term disputes (disagreements) over a certain order in the past and not yet resolved. Rather than either side admitting to wrongdoing or failure, the vendor may as a gesture of goodwill give a discount on the disputed amount. Say the disagreement is on an invoice of $100k but to end the dispute, the vendor may say "OK, we give you 20% discount but you must pay us in 5days". Such discounts is also part of trade discount.

Hope this helps you and good luck in your exam.

貿易折扣是由製造廠商向履行了推銷、貯存和帳務記載等功能的貿易渠道成員所提供的一種折扣對不同的貿易渠道成員，因他們提供服務不同，製造商可以提供不同的折扣；而對於同一種貿易渠道成員則提供同樣的折扣。