ACCA（FA）科目考点讲解：discount的会计处理和计算

【导读】在ACCA考试里，discount一直都是FA科目中一个非常重要的高频考点内容，对此，小编将会以例题的形式为大家重点讲解关于discount的会计处理和计算。

ACCA（FA）科目考点讲解：discount的会计处理和计算

　　

　　在ACCA考试里，discount一直都是FA科目中一个非常重要的高频考点内容，对此，小编将会以例题的形式为大家重点讲解关于discount的会计处理和计算。

　　01、Definitions

　　Trade discount(商业折扣)

　　A trade discount is a reduction in the list price. It is often given in return for bulk purchase order.

　　在采购或者是销售的时候就已经确定了是否会使用折扣

　　Settlement discount (现金折扣)

　　A settlement discount (cash discount) is a reduction of in the amount payable. It is often given in return for earlier payment.

　　在采购或者是销售发生的时候是不确定的，在付款日才确定是否会使用折扣

　　02、Accounting for discount

　　Trade discount 商业折扣

　　Trade discounts allowed should be deducted from the sales price.：直接在采购或者销售的时候就减去

　　Purchase站在采购方的角度

　　Golden purchases goods on credit from Supplier A at a gross cost of $100, and receives a trade discount of 5%.

　　Dr Purchase 95 (100-100*5%)

　　Cr Payable 95 (100-100*5%)

　　Sale 站在销售方的角度

　　Golden purchases goods on credit from Customer B at a gross cost of $100, and offer a trade discount of 5%.

　　Dr Receivables 95 (100-100*5%)

　　Cr Sales 95 (100-100*5%)

　　cash discount 现金折扣

　　现金折扣的处理分为discount received和 discount allowed：

　　For buyer (discount received)：

　　At transaction date, record full invoiced amount. If subsequently take the discount, then the discount received is recorded as an income.

　　站在采购方的角度，如果后续使用了现金折扣，那么就记录一个收入discount received。

　　For seller (discount allowed)：

　　If a customer is expected to take up a cash/settlement discount, the discount is deducted from sales revenue. If the customer subsequently does not take up the discount, the discount is then recorded as sales revenue.

　　站在买方的角度，处理较为复杂;首先在发生销售时，如果企业预计客户会接受现金折扣)，则在记录销售时应确认收入减去此折扣。

　　If the customer is not expected to take up the discount, the full invoiced amount is recognized as revenue when recording the sale.

　　如果在发生销售的时候，预计客户不会使用现金折扣，那么就记录销售的时候就按照实际销售的金额全额记录。

　　If the customer subsequently does take up the discount, revenue is then reduced by the discount.

　　如果客户后续使用了这个折扣，那么就要调整收入，从收入中将折扣减去。

　　看定义对于同学们来说，还是非常容易混淆，所以接下来我们会通过一道例题，给大家展示不同情况下的会计处理和计算。

　　03、例题

　　接下来我们会分别展示站在销售方A，和站在采购方B两个不同的角度应该如何做会计处理：

　　Accounting for customer B：discount received

　　1. At 1 July 20x6. Initially record the purchase as follows 记录采购：

　　Dr Purchases 2000

　　Cr Payable 2000

　　2. If subsequently take the discount(paid before 14 July 20x6)如果使用了现金折扣：

　　Dr Payable 2000

　　Cr Cash 1920 (2000-2000*4%)

　　Cr Discount received 80 (income) (2000*4%=80)

　　3、If subsequently not take (paid after 14 July 20x6)如果后续没有使用现金折扣：

　　Dr Payable 2000

　　Cr Cash 2000

　　Accounting for supplier A：discount allowed

　　情景一：

　　1. At 1 July 20x6. If A expected the customer B will take the advantage of the early settlement discount销售的时候预计客户会使用现金折扣：

　　Dr Receivable 1920 (2000-2000*4%)

　　Cr Sales 1920

　　2. If subsequently take the discount (paid before 14 July 20x6)如果客户后续确实使用了现金折扣

　　Dr Cash 1920

　　Cr Receivable 1920

　　3. If subsequently not take (paid after 14 July 20x6)如果后续客户没有使用现金折扣，这时候要调整我们之前记录的销售，之前认为销售的金额是减去了折扣的，所以现在要调增：

　　Dr Cash 2000

　　Cr Receivable 1920

　　Cr Sales 80

　　情景二：

　　1. At 1 July 20x6. If A expected the customer B will NOT take the advantage of the early settlement discount 销售的时候预计客户不会使用折扣：

　　Dr Receivable 2000

　　Cr Sales 2000

　　2. If subsequently take the discount (paid before 14 July 20x6) 如果后续客户使用了这个折扣，调整之前确认的销售：

　　Dr Cash 1920

　　Dr Sale 80

　　Cr receivable 2000

　　3. If subsequently not take (paid after 14 July 20x6) 如果后续客户没有使用这个折扣：

　　Dr Cash 2000

　　Cr Receivable 2000

（编辑：安徽华图）