问题描述：
关于ACCA F3中的一个问题
Mountain sells goods on credit to Hill.Hill receives a 10% trade discount from Mountain and a further 5% settlement discount if goods are paid for within 14 days.Hill bought goods with a list price of $200,000 from Mountain.Sales tax is at 17.5%.
What amount should be included in Mountain's receivables ledger for this transation?
答案是$209,925(180,000+17.5%*95%*180,000)
如果设想对方会在14天之内还款,那前面的180,000不是也应该*95%吗?而且增值税应该不考虑现金折扣的吧?
Mountain sells goods on credit to Hill.Hill receives a 10% trade discount from Mountain and a further 5% settlement discount if goods are paid for within 14 days.Hill bought goods with a list price of $200,000 from Mountain.Sales tax is at 17.5%.
What amount should be included in Mountain's receivables ledger for this transation?
答案是$209,925(180,000+17.5%*95%*180,000)
如果设想对方会在14天之内还款,那前面的180,000不是也应该*95%吗?而且增值税应该不考虑现金折扣的吧?
问题解答：
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