问答题
A business sold goods with a list price of $24,000 to a credit customer. The customer is entitled to a trade discount of 5% and also to a further 2.5% discount if payment is made within ten days after the invoice date. Customer was expected to take the discount at the point when the sale was made.
What amount should be credited to the revenue in the SPL? ______
【正确答案】
D
【答案解析】[考点] Recording transactions and events-Discount-settlement discount [难易度] 中 Trade discount(商业折扣)不做账,因此不包含在Cost of purchase中。 Early settlement discount(现金折扣)只有在预期买方会使用折扣时才扣除。 Revenue=24,000×(1-5%)×(1-2.5%)=$22,230