1>

(1

12

13 1

22/ 3

1 2

1312

134

25FASB

3610%

4 12

53

61234

7

8

9123 4

1012

=Trade discount=

1(Allowance)/(Cash discount/Sales discount)

2

=-

=-1 = / 22 = /

1A100002/101/20N/301 10000 10000210 9800 200 10000

231020 9900 100 10000426 200 200

3 1 9800 9800

4210 9800 9800320 9900 9800 100420 10000 9800 200

55 200 200

61000 / 1000 1000 12

73320000

8/ 20000 / 20000H3000 3000 H 3000

9123

1AH8000 13600H1 93600 80000 13600

22 93600 9360020003 HA 93600 93600

3 4