sales returns and allowance journal
销货退回及折让日记帐
lowance journal
进货退回及折让日记帐
purchase returns and allowances journa
购货退还及折让日记帐
Revenue of long-term project contract (including labour service) shall be reasonably recognized, in general, according to the completed progress method or the completed contract method.
第四十六条销售退回、销售折让和销售折扣，应作为营业收入的抵减项目记帐。
"without any deduction other than such expenses and charges as sales discounts, rebates, returns, commissions, indirect taxes, insurance premiums, freights, packing expenses, transportation charges"
扣除销售折扣、回扣、退货、佣金、间接税、保险费、运费、包装费
Deduct: Sales Discount & Allowance
减:销售折扣与折让
Will you kindly let me know if you will take them back, or allow me to sell them at a discount of 50 percent ?
对本批货物，贵公司是否可考虑回意退货，或者以折半价格由本公司脱手，请回复。
Turnover represents the net invoiced value (excluding value-added tax) of merchandise sold after allowances for returns and discounts.
营业额指扣除退货及折扣之售出货品发票净额(不包括增值税)。
Would you kindly let me know if you will take them back, or allow me to sell them at a discount of50per cent.
对本批货物，贵公司是否可考虑同意退货，或者以折半价格由本公司脱手，请回复。
Competitive Analysis and Risk-Reward Model for Online Rental Problem with Canceling Buying-Permission;
可退货在线租赁竞争分析及其风险回报模型
A Comment on the Accounting Settlement of the “Selling at a Discount and Allowance”;
浅谈“销售折扣与折让”的会计处理
Can I return the goods to you?
我可以把货物退回吗？
uncollectibility of debts or the return of goods
不能收回的借款或退货
Since the quality problem is discovered after delivery, the wholesaler cannot state the sales discount in the original VAT special invoices.
由于在送货后才发现质量问题，销售折让不可能反映在原来的发票内。
Exit already drawback goods go back, what tax to affect?
出口已退税货物退回，影响哪些税？
give way; give space
撤退;让步;投降;折;落;听..支配;被征服
The organization shall analyse parts rejected by the customer's manufacturing plants, engineering facilities and dealerships.
组织应对从顾客制造厂、工程部门及经销商退回的产品,进行分析.
You can buy things at special low prices when department stores have sales.
百货商店打折销售时，你可以特价购物。