Example 1: Discount coupons Imagine you run an e-shop with books. To support your sales, you send a discount coupon for CU 5 that your customers can use with every purchase over CU 100. How should you account for the discount coupon? In this particular example, youdon’t recognize a pr...
Information is provided on accounting issues related to retail promotions such as loyalty programs, discount coupons, and web-based retail.MayDirectorNiallDirectorCoulsonDirectorJohnDirectorAccountancy Ireland
todiscount,buy, sell and deal in currencies (spot or forward), bullion, bills, notes, debentures, warrants, coupons, stocks, shares, options, unit in unit trust and all forms of investments or participation rights in investments and investment vehicles, including joint ventures, partnerships and ...
The study looked at promotions offered by Groupon, which generate discount coupons for businesses which are only valid only if a minimum number of consumers purchase the deal.The Rice study found that 66% of the 150 merchants responding found the program profitable, while 32% said they were ...
(cheque)银行对帐单 Bank statement银行存款调节表 Bank reconciliation statement在途存款 Outstanding deposit在途支票 Outstanding check应付凭单 Vouchers payable应收帐款 Account receivable应收票据 Note receivable起运点交货价 F.O.B shipping pointnt商业折扣 Trade discount现金折扣 Cash discount销售退回及折让 Sales...
CSH_DVDEND_ILIQ Cash Dividend Income for LIQD DEAL_DISCNT_AMT Securities Deal Discount Amount DEAL_NOMINALAMT Securities Deal Nominal Amount DEAL_PREMIUMAMT Securities Deal Premium Amount FWD_DEALEXP_ACR Sec. Forward Deal Expense Accr Amt FWD_DEALINC_ACR Sec. Forward Deal Income Accr Amt FWD_...
折价Discount 面值Par value 直线法 Straight-line method 实际利率法 Effective interest method 到期直接偿付 Repayment at maturity 提前偿付 Repayment at advance 偿债基金 Sinking fund 长期应付票据 Long-term notes payable 抵押借款 Mortgage loan Part 10 业主权益 ...
贴现票据 Discount notes 长期负债一年内到期部分 Current maturities of long-term liabilities 应付股利 Dividends payable 预收收益 Prepayments by customers 存入保证金 Refundable deposits 应付费用 Accrual expense 增值税 value added tax 营业税 Business tax ...
Spending more when using coupons or discounts because it feels like saving money. Q2. Is mental accounting necessarily a bad thing? Answer: No, mental accounting can be beneficial in certain situations. For instance, having an emergency fund account that you will not touch for any other reason...
贴现票据 Discount notes 长期负债一年内到期部分 Current maturities of long-term liabilities 应付股利 Dividends payable 预收收益 Prepayments by customers 存入保证金 Refundable deposits 应付费用 Accrual expense 增值税 value added tax 营业税 Business tax ...