Accunt Discount receive 入數方法

一般嚟講，由於購貨折扣係從貨款中扣除後餘額才付供應商，因此折扣會在應付賬中直接扣除，不入損益表中收入。
有一啲情況好似炮金係年尾供應商按生意額回饋客戶，咁就屬於收入，因為你唔知有幾多同幾時收。
希望幫到你！

Discount received means you paid less to your creditors. When you make a payment to your creditor say, Dr. Trade Creditors $100 Cr. Bank $97 Cr. Discount Received $3. The Discount Received will there be credited with $3 for the discount received. For presentation in Trading Account, this amount will usually be deducted from the amount of purchases in the Purchases Account, a reduction of the Cost of Goods Sold.