Any difference between the proceeds of the sale and the cost of the investment is recorded by a debit to Loss on Sale of Marketable Securities or by a credit to Gain on sale of Marketable Securities. 在出售收入与投资成本之间的任何差异则借记有价证券出售损失或贷记有价证券出售收益。
Because of the development of the business reputation, the phenomena of sale and purchase on credit are not incidental any more. 由于商业信用的发展,企业间赊销赊购现象已非属偶然。
Based on the current situation of controlling the risk of sale on credit, precautionary and controlling measures are put forward. 根据企业赊销风险控制的现状,提出了通过设立独立的信用管理机构,建立完善的信用管理制度,运用赊销流程控制方法,对企业赊销风险进行预防及控制的具体措施。
An Initial Probe in Sale on Credit in Tourism Hotels 浅谈旅游饭店的赊销经营
The result of credit sale depends on enterprises 'credit policy, including reputation period, reputation standard and cash discount, etc.. 赊销效果的好坏,取决于企业的信用政策,包括信用期间、信用标准、现金折扣等。
Preventing and Controlling the Risk of Sale on Credit in an Enterprise 企业赊销风险的预防与控制
Sale on credit by signing a contract between the contracting process to be established, so the formation of credit and debt, in fact, comes as the debt contract, claims in the law is the legal relationship. 赊买卖关系是通过签订契约的缔约过程而得以成立的,所以在事实上形成债权债务关系,当属契约之债,在法律上属于债权法律关系。
Transfer of sale of the goods on credit and the realization of the value of goods separated in time, it is essentially a form of providing credit. 赊买卖使商品的让渡和商品价值的实现在时间上分离开来,它实质上是提供信用的一种形式。