所谓现金折扣，是指企业采用赊销方式销售商品时，为了鼓励购买者在一定期限（信用期限）内早日偿还货款而采取的一种作法．在我国，随着企业市场观念的逐步加强，为了扩大销售和加快货款回收，现金折扣的使用也越来越普遍。传统上，对现金折扣的处理方法有两种：净额法和总额? The so-called cash discount, refers to the use of credit sales of goods, in order to encourage buyers to repay the loan within a certain period of time (credit deadline) to take a practice. In our country, with the gradual strengthening of the concept of enterprise market, in order to expand sales and speed up payment recovery, the use of cash discount is also more and more common. Traditionally, there are two ways to deal with cash discounts: the net method and the total amount?