A debit balance account which is offset against revenue in the revenue section of the income Statement. Examples include sales Discounts and Sales returns and Allowances.

 
  • 收入抵減帳戶(hù)是一種借方余額帳戶(hù),它抵減收益表中收入部分的收入。例如銷(xiāo)售折扣、銷(xiāo)售退回和折讓。
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