Цій статті більше 3-х років. Українське законодавство складне і мінливе, тож на даний момент редакція не гарантує її 100% актуальність. У разі сумнівів скористайтесь пошуком, щоб читати свіжіші статті і консультації, або зверніться за допомогою до нашого ШІ-консультанта.
1. TASK: Insert the appropriate word in the text below:
аmount – customers - in bulk - trade discount – wholesalers
There are two types of discount: trade discount and cash discount.
Trade discount refers to the outright reduction in the price of products sold to _______________ whey they buy _______________. Cash discount, on the other hand, is granted to _______________ for early payment.
Sales discount refers to reduction in the amount due as a result of early payment, hence pertaining to cash discounts. Trade discounts are not recorded as sales discounts. They are removed directly when recording sales. In other words, the _______________ recorded as sales is always at net of any _______________.
2. CHECK YOUR SPEAKING
|
amount |
[ əˈmaʊnt ] |
сума |
|
customers |
[ ˈkʌstəməz ] |
покупці |
|
in bulk |
[ ɪn bʌlk ] |
оптом |
|
trade discount |
[ treɪd ˈdɪskaʊnt ] |
торгова знижка |
|
wholesalers |
[ ˈhəʊlseɪləz ] |
оптовий торговець |
3. SEE CORRECT ANSWER
There are two types of discount: trade discount and cash discount.
Trade discount refers to the outright reduction in the price of products sold to wholesalers whey they buy in bulk. Cash discount, on the other hand, is granted to customers for early payment.
Sales discount refers to reduction in the amount due as a result of early payment, hence pertaining to cash discounts. Trade discounts are not recorded as sales discounts. They are removed directly when recording sales. In other words, the amount recorded as sales is always at net of any trade discount.
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в підручнику “Practical Financial English”
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