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REDUCERE DE PRETURI LA PRODUSE DE CALITATE
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JOI, 14 SEPTEMBRIE 2023
REDUCERI COMERCIALE
REDUCERI
Definiție Reduceri de preț
Scădere de preț. In contabilitate si practica comerciala se disting doua
categorii de reduceri: a) Reduceri comerciale (sau reduceri comerciale), care
afecteaza direct valoarea neta a unei facturi: - discount - retragere -
discount. b) Rabateri economice (sau reduceri financiare), cunoscute sub
denumirea de reduceri (cunoscute și sub denumirea de reduceri de stabilire sau
reduceri de locuințe). În ceea ce privește metodologia de calcul și
contabilitate, trebuie avute în vedere următoarele reguli: - toate reducerile de
preț sunt incluse în factură - reducerile comerciale preced reducerile
financiare - reducerile sunt determinate în cascadă, adică în procente sau
cantități valori absolute ale fiecare categorie de reduceri se aplică înaintea
„netului” - în contextul reducerilor comerciale se calculează mai întâi
reducerile, apoi reducerile și rabaturile - discountul de lichidare se aplică
după ultimul discount comercial, adică rețelei comerciale - taxa pe valoarea
adăugată este se calculează pe ultimul „net” determinat (sau net comercial, dacă
nu există reduceri financiare, sau net financiar, în caz contrar) și se adaugă
pentru a obține „totalul facturii” - reduceri comerciale, acordate inițial,
adică cea la la momentul tragerii, factura de cumparare-vânzare, desi inscrisa
pe factura, nu este inregistrata nici de furnizor, nici de client - respectiv
reduceri financiare Reducerea de plata se inregistreaza ca o cheltuiala
financiara in favoarea celui care o acorda ) și ca venit financiar pentru
persoana care îl primește (clientul). În practica comercială, există situații în
care reducerile de preț se acordă după facturare, adică după finalizarea
tranzacției de cumpărare și vânzare. Conform acestei utilizări, reducerile
comerciale și financiare fac obiectul facturilor remise. Uneori, în loc să emită
o factură cu reducere, furnizorul preferă să menționeze reducerea pe o factură
obișnuită ulterioară. În acest caz, reducerile sau retururile afișate pe factura
de vânzare ulterioară ar trebui să fie contabilizate ca și cum ar fi deja
incluse într-o factură separată cu reduceri. Reducerea de preț este
contrapartida bonusului.
la septembrie 14, 2023
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