中文版

扣应收款主要扣什么？

扣应收款是企业财务管理中的一个重要环节，它主要涉及到对应收账款的扣除和管理。那么，扣应收款主要扣什么呢？

首先，扣应收款主要扣除的是坏账。坏账是指因客户无法或不愿支付货款而形成的无法收回的账款。企业在进行财务管理时，需要根据客户的信用状况和交易历史等因素，对坏账进行预估和扣除，以保证财务数据的真实性和准确性。

其次，扣应收款还包括扣除各种折扣和折让。折扣和折让是企业为了促销或回馈客户而给予的价格优惠，这些优惠需要在应收账款中进行扣除，以反映实际的销售收入和利润。

此外，扣应收款还需要扣除退货和退款。退货和退款是客户在购买商品后因为各种原因要求退货或退款的情况，这些退款需要在应收账款中进行扣除，以保证企业的财务稳健和可持续发展。

最后，扣应收款还需要扣除其他与应收账款相关的费用，如手续费、利息等。这些费用需要在应收账款中进行扣除，以反映企业的真实成本和利润。

总之，扣应收款是企业财务管理中不可或缺的一环，它主要扣除坏账、折扣和折让、退货和退款以及其他与应收账款相关的费用。通过科学合理的扣除和管理，可以保证企业的财务稳健和可持续发展。

英文版

What Are the Main Deductions in Receivables?

Deducting receivables is a crucial aspect of corporate financial management, primarily involving the deduction and management of accounts receivable. So, what are the main deductions in receivables?

Firstly, the main deduction in receivables is bad debt. Bad debt refers to unrecoverable accounts resulting from customers' inability or unwillingness to pay for goods or services. During financial management, companies need to estimate and deduct bad debt based on customers' credit standing, transaction history, and other factors to ensure the authenticity and accuracy of financial data.

Secondly, deductions in receivables also include various discounts and allowances. Discounts and allowances are price concessions given by companies to promote sales or reward customers. These concessions need to be deducted from accounts receivable to reflect the actual sales revenue and profit.

In addition, deductions in receivables also involve returns and refunds. Returns and refunds occur when customers request to return or refund purchased goods for various reasons. These refunds need to be deducted from accounts receivable to maintain the financial stability and sustainable development of the company.

Finally, deductions in receivables also include other expenses related to accounts receivable, such as handling fees and interest. These expenses need to be deducted from accounts receivable to reflect the company's true costs and profits.

In conclusion, deducting receivables is an essential aspect of corporate financial management, primarily involving the deduction of bad debt, discounts and allowances, returns and refunds, and other expenses related to accounts receivable. Through scientific and reasonable deduction and management, the financial stability and sustainable development of the company can be ensured.