- net (price) method
- метод нетто, метод чистой цены; метод учета закупок товарно-материальных ценностей по чистой цене, т.е. цене, указанной в счете-фактуре за минусом возможных скидок (за досрочную оплату); позволяет руководству иметь информацию об упущенных скидках в случае оплаты закупок за рамками льготного дисконтного периода, поэтому этот метод является более предпочтительным для эффективного руководства; ср. метод полной цены, метод брутто ([lang name="English"]gross price method).
Англо-русский толковый словарь бухгалтерских и финансовых терминов. - Издательство "Академия Естествознания". Топсахалова Ф.М.. 2012.
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