我国（企业会计准则》对销售折扣的会计处理作了决定。所谓销售折扣是指销售单位依据购货方支付货款的时间或采购量的多少而给予购货方的一种价格优惠。销售折扣分为商业折扣也称折扣销售和现金折扣也称销售折扣，这两种形式主要区别在：一、意义不同商业折扣也称折扣销售是指 China Accounting Standards for Business (Accounting Standards for Business) made a decision on the accounting treatment of the sales discount, which is a price discount given to the buyer by the sales unit according to the time or the amount of purchase made by the buyer for purchasing the goods. Also known as commercial discount discounts on sales and cash discounts, also known as sales discounts, the two main differences between the two forms: First, the meaning of different commercial discounts also known as discount sales