會計discount入數

剛剛學入會計軟件, 請問以下應該甚樣入數? 工程費$100, 判頭收我3%contructor fee, 我實收$97(是否要開discount accout?)這樣就可以: Bank a/c……………….$97 Sales………………………..$97 原因如下:The conservatism constraint holds that where two alternatives equally satisfy conceptual and implementation principles for a transaction, the alternative having the least favourable effect on net income and/or total assets ought to be chosen. Where two alternative valuations are acceptable, the lower valuation would be used.

開一個 Commission 在 Expenses 喱 !