returns inwards


returns inwards
покупательский возврат

товары, которые были вначале проданы, а затем возвращены покупателями. Используется для расчета показателя нетто-реализации (net sales). Противоположным является returns outwards - возврат поставщику


Специализированный англо-русский словарь бухгалтерских терминов. .

Look at other dictionaries:

  • returns inwards — sales returns Goods returned to an organization by customers, usually because they are unsatisfactory …   Accounting dictionary

  • returns inwards — sales returns Goods returned to an organization by customers, usually because they are unsatisfactory …   Big dictionary of business and management

  • returns inwards book — sales returns book The book of prime entry used to record any returns of goods sold. Returns are posted to the individual debtor s account in the debtors ledger and the total returns are posted to the debtors ledger control account and returns… …   Accounting dictionary

  • sales returns — 1) See: returns inwards 2) A report on sales made in a period …   Accounting dictionary

  • sales returns book — See: returns inwards book …   Accounting dictionary

  • sales returns — 1) See returns inwards 2) A report on sales made in a period …   Big dictionary of business and management

  • debtors' ledger — sales ledger; = sold ledger A memorandum ledger account in which individual debtors accounts are recorded. Each account records sales made (debit), payments received (credit), discounts given (credit), and returns inwards (credit). The total sum… …   Accounting dictionary

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