Sales Discount & Allowance

F. Net sales of the year: the amount computed based upon the sale price of product or commodity in a tax year (net of sales return and sales discount and allowances).

本年销售收入净额：填写本纳税年度内，按照产品、商品的实际销售价格所算出的货币资金额（不包括销货退回、销货折让）。

Sometimes companies offer a cash discount (also called a sales discount) to encourage early payment by the customer and sales can be recorded at its gross amount or net of allowed discount amount.

有的时候公司提高现金折扣（也叫做销售折扣）来鼓励客户尽早还款，销售以其总金额或允许的销售折扣的净额记录。

Becoming too widely available at a cheaper price through discount stores discourages full-price sales.

通过折扣店以更便宜的价格大量出售商品不利于原价销售。