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・ Purdy, Missouri
・ Purdy, Oklahoma
・ Purdy, Tennessee
・ Purdy, Virginia
・ Purcellville Historic District
・ Purcellville Train Station
・ Purcellville, Virginia
・ Purch
・ Purchaman
・ Purchas
・ Purchas Hill
・ Purchase (disambiguation)
・ Purchase (horse)
・ Purchase and Sale Agreement
・ Purchase Bay
Purchase discount
・ Purchase for Progress
・ Purchase funnel
・ Purchase ledger
・ Purchase line
・ Purchase Line Junior/Senior High School
・ Purchase Line School District
・ Purchase of commissions in the British Army
・ Purchase of Land (Ireland) Act 1885
・ Purchase on the Muskingum
・ Purchase order
・ Purchase Parkway
・ Purchase price adjustment
・ Purchase price allocation
・ Purchase Records


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Purchase discount : ウィキペディア英語版
Purchase discount
Purchase discount is an offer from the supplier to the purchaser, to reduce the sellinis made within a certain period of time. For example, a purchaser brought a $100 item, with a purchase discount term 3/10, net 30. If he pays within 10 days, he will only need to pay $97. If he pays half the amount In accounting, gross method and net method are used to record transactions of this kind. Under the gross method, the total cost of purchases are credited to accounts payable first, and discounts realized later if the payments were made in time. Under the net method, purchase discounts are realized right away. And if the payments are not made in time, an anti-revenue account name purchase discounts lost is debited to record the loss.
==References==

1. Intermediate Accounting 8th Canadian Edition, page 439, Kieso, Weygandt, Warfield, Young, Wiecek, John Wiley & Sons Canada, Ltd, 2007, ISBN 978-0-470-83979-9

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
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