sales returns and allowances


sales returns and allowances
 возврат и уценка проданных товаров; счет, накапливающий информацию о возврате ранее проданных товаров или предоставленной покупателю уценки относительно цены по счету; счет имеет нормальное дебетовое сальдо и является контрсчетом к счету Продажи ([lang name="English"]Sales).

Англо-русский толковый словарь бухгалтерских и финансовых терминов. - Издательство "Академия Естествознания". . 2012.

Look at other dictionaries:

  • Sales (accounting) — In bookkeeping, accounting, and finance, Net sales are operating revenues earned by a company when it sells its products. Revenue (net sales) are reported directly on the income statement as Sales or Net sales. In financial ratios that use income …   Wikipedia

  • net sales — Term used to describe a firm s revenue after the amount of returns, allowances, and discounts is deducted from gross revenue from the firm s principal operations. American Banker Glossary Gross sales less returns and allowances, freight out, and… …   Financial and business terms

  • net sales — noun gross sales reduced by customer discounts, returns, freight out, and allowances • Hypernyms: ↑income * * * noun plural : the balance of gross sales remaining after deducting trade discounts, returned sales, and sales allowances …   Useful english dictionary

  • net sales — Sales after the deduction of *discounts, *rebates, *allowances for bad debts, and *customer returns …   Auditor's dictionary

  • Net Sales — The amount of sales generated by a company after the deduction of returns, allowances for damaged or missing goods and any discounts allowed. The sales number reported on a company s financial statements is a net sales number, reflecting these… …   Investment dictionary

  • gross sales — Total sales before the deduction of *discounts, *allowances for bad debts, and *customer returns …   Auditor's dictionary

  • net sales — Gross sales minus returns, allowances, rebates, and discounts …   Black's law dictionary

  • net sales — Gross sales minus returns, allowances, rebates, and discounts …   Black's law dictionary

  • Gross profit — In accounting, Gross profit or sales profit is the difference between revenue and the cost of making a product or providing a service, before deducting overhead, payroll, taxation, and interest payments. Note that this is different than operating …   Wikipedia

  • Cost of poor quality — (COPQ) or poor quality costs (PQC), are defined as costs that would disappear if systems, processes, and products were perfect. COPQ was popularized by IBM quality expert H. James Harrington in his 1987 book Poor Quality Costs.[1] COPQ is a… …   Wikipedia

  • Net income — For personal income net of taxes, see disposable income. Bottom line redirects here. For other uses, see Bottom line (disambiguation). Accountancy Key concepts Accountant · Accounting period · Bookkeeping · …   Wikipedia