销售退回 meaning in English
sales returns
Examples
- Sales return and allowance
销售退回及折让 - Article 46 return of sales , sales allowances and sales discount shall be accounted for as deduction item of operating revenue
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。 - Excluded are commodities purchas ed by establishments ( units ) for use in their own business operation , commodities obtained without buying or selling procedures , rejected commodities , etc
不包括企业(单位)为自身经营用，和未通过买卖行为而收入的商品以及销售退回、商品升溢等。 - The accounting standards for enterprises no . 29 - events occurring after the balance sheet date , shall apply to the sales returns that belong to the scope of events occurring after the date of the balance sheet
销售退回属于资产负债表日后事项的，适用《企业会计准则第29号- -资产负债表日后事项》 。 - Article 9 as to any sales return arising from any sold goods and of which the revenue from the sale has been recognized by the enterprise , the current revenue incurred by selling goods shall be offset against
第九条企业已经确认销售商品收入的售出商品发生销售退回的，应当在发生时冲减当期销售商品收入。