sales allowances 中文意思是什麼
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Net sales of the quarter : the total amount computed based upon the sale price of product or commodity in the quarter ( net of sales returns and sales discounts and allowances )
本季銷售（銷貨）收入凈額：填寫本季度內，按照產品、商品的實際銷售價格所算出的貨幣資金總額（不包括銷貨退回、銷貨折讓） 。 -
Sales returns and allowances
銷貨退回與折讓 -
Article 46 return of sales, sales allowances and sales discount shall be accounted for as deduction item of operating revenue
第四十六條銷售退回、銷售折讓和銷售折扣，應作為營業收入的抵減項目記帳。
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