Discount received

因為你而家慳佐$6，就好似你賺佐咁。原本你應該要俾$117，但而家只係俾$111就得，數面上你就好似賺佐$6咁。

如果你唔credit discount received，你盤數就會顯示你仲爭人$6。所以你而家要credit discount received，咁到你做profit & loss 時，你就可以set-off返之前入purchase既數。

例如，今年全年你剩係買佐呢次貨，亦係今年賣晒出去，sales有$150。而家有$6 discount received，於是你只係俾$111就買到d貨返黎，你會賺到$39。所以，你而家計profit & loss時，你會見到$150-(117-6)=$39，即係你今年賺到$39。Discount received 要係 credit side，你先會set-off 到個 purchase amount。

同一道理，如果人地向你買貨，當人地還錢時，你俾個discount人地，咁你會有個discount allowed。因為呢個discount 同頭先既相反，今次你俾人地，所以你會賺少佐，好似expense咁，你要debit discount allowed去present 呢個expense。