英语翻译Accounting for Sales Revenue from merchandise sales is u

英语翻译
Accounting for Sales
Revenue from merchandise sales is usually identified as Sales.
Sometimes a business will use a more exact title,such as Sales of Merchandise.A business may sell merchandise for cash.Cash sakes are normally rung up (entered) on a cash register.At the end of the day,Cash must be debited,and Sales must be credited.
How do retailers record sales made with the use of MasterCard or VISA?Sales to customers who use such bank credit cards are usually treated as cash sales.The credit card receipts (slips) for these sales are deposited by the seller directly into the bank.Normally,banks charge service fees for handling credit card sales.These service fees should be debited to Bank Credit Card Expense.
Sales may also be made by accepting a customer’s nonbank credit card (such as American Express).These sales must be reported directly to the card company before cash is received.For example,assume that nonbank credit card sales of $1000 are made and reported to the card company on Jan.20.On Jan.27,the card company deducts a service fee of $50 and sends $950 to the seller.These transaction are recorded by the seller are as follows:
Sales Discounts
As we mentioned in our discussion of purchase transactions,a seller may offer the buyer credit terms that include a discount for early payment,Such as 2/10,n/30.Such discounts are referred to by the seller as sales discounts.Sales discounts are considered to be a reduction in the amount initially recorded in Sales.In this sense,the balance of the sales discount account is viewed as a contra (or offsetting) account to Sales.
Sales Returns and Allowances
Merchandise sole may be returned to the seller (sales return).The buyer may be allowed a reduction from the initial price at which th goods were sold because of defects or other reasons (sales allowance).If the return or allowance is for a sale on account,the seller usually issues the buyer a credit memorandum.
Sales Taxes
Almost all states and many other taxing units levy a tax on sales of merchandise.Businesses that purchase merchandise for resale to others are normally exempt from paying sales taxes on their purchases.Only final buyers of merchandise normally pay sales taxes.The liability for the sales tax is incurred at the time the sale in made .
不要机翻的哦.先谢先了.

占的销售 收支从商品销售通常被辨认作为销售.有时事务将使用一个更加确切的标题,譬如商品销售.事务也许卖商品为现金.现金缘故通常被敲响(进入) 在收款机.当晚,现金必须被扣除,并且销售必须相信.贩商怎么记录销售用对万事达卡或签证的用途被做?销售对使用这样银行信用卡的顾客通常对待现售.信用卡收据(滑动) 为这些销售由卖主放置直接地入银行.通常,银行收取服务费为处理信用卡销售.这些服务费应该被扣除对银行信用卡费用.销售也许由接受并且做顾客的nonbank 信用卡(譬如American Express) .这些销售必须直接地向信用卡公司报告在现金被接受之前.例如,假设,nonbank 信用卡销售$1000 被做和向信用卡公司报告在Jan.20 .在1月27 日,信用卡公司扣除服务费$50 和送$950 到卖主.这些交易由卖主记录是如下:销售折扣 如同我们提及了在关于购买交易的我们的讨论,卖主也许提供包括折扣为早期的付款,譬如2/10,n/30 的买家信用证条款.这样折扣由卖主指销售折扣.销售折扣认为是对数额的减少最初地被记录在销售.这样,销售贴现帐款的平衡被观看当a (或抵销) 帐户对销售.销售回归和容限 商品脚底也许返回到卖主(销售return).The 买家也许允许减少从th 物品被卖由于瑕疵或其它原因的最初成本(销货折让) .如果回归或容限是为销售在帐户,卖主通常发布买家信用备忘录.销售税 几乎所有状态和许多其它收税的单位征收一种税在商品销售.购买商品为转售对其他人的企业通常是豁免从支付销售税在他们的购买.唯一商品的最后的买家通常支付销售税.责任为销售税被招致在销售时候在做.