Sales discount
If the sales discount occurs on the goods whose sales revenue has been confirmed by the enterprise, and it is not a matter after the balance sheet date, it shall be reduced when the sales revenue occurs.
cash discount
The cash discount obtained by an enterprise when purchasing goods shall offset the cost of the purchased inventory.
government subsidy
If the government subsidy received by an enterprise is a non-monetary asset, with no marked value and no active trading market, and the fair value cannot be reliably obtained, the present value of the future cash flow of the asset shall be taken as the entry value.
distribution of profits
Cash dividends that should be distributed in the profit distribution plan reviewed and approved by the shareholders' meeting of the enterprise shall not be accounted for before payment, but shall be disclosed in the notes to the statements.
Risk return rate
Risk-based rate of return refers to the extra income that the asset holder requires to exceed the risk-free rate because he bears the risk of the asset, which is equal to the difference between the necessary rate of return and the risk-free rate of return.
cash on hand
An enterprise shall make an inventory of cash on hand in accordance with the regulations, generally adopting the method of on-the-spot inventory, and prepare a cash inventory table for the inventory results.
Secondary accounting unit
The secondary accounting unit in the accounting organization system of administrative institutions refers to the administrative units and institutions that receive funds from the competent accounting unit or the accounting unit at the next higher level, have budget management relations, and have accounting units at the next lower level.
ordinary annuity
Ordinary annuity refers to a series of equal payments at the beginning of each period in a certain period from the first period.
outward investment
When a public institution obtains foreign investment, it shall account for the book value of the actual payment (foreign investment in the form of monetary funds) or the transferred non-cash assets (foreign investment in the form of physical or intangible assets).
Borrowing operation
Generally speaking, it is unwise to go through equity funds completely, and you can't get the income from debt management; However, the debt ratio is too large and the risk is high, and the enterprise may fall into financial crisis.