✔ 最佳答案
If sample charges had been recognized as an expense in 2012, the amount recovered from customers now could be credited as Other (Sundry) Income in this year's account., This is not a sale and so no sales account is to be credited. Moreover, the amount on samples is normally not so material relative to the turnover of the company.
2014-03-21 20:19:22 補充:
Correction... could be credited as Sample (Sundry) Income in place of "as Other (Sundry) Income"