trade discount: to encourage bulk purchase; the purchases / sales amount will be deducted directly; no separate double entries are required（比喻：類似uniqlo買衫打8折）
in this case, cash discount is traded as a trade discount. this means the purchases amount will have been understated. also the discounts received will have been omitted from the books.
thus, dr purchases and cr discounts received
note the question doesn't say the settlement of the amount (找數部分) has been recorded wrongly, so no correcting entries are required there.
trade discount: to encourage bulk purchase; the purchases / sales amount will be deducted directly; no separate double entries are required（比喻：類似uniqlo買衫打8折）
in this case, cash discount is traded as a trade discount. this means the purchases amount will have been understated. also the discounts received will have been omitted from the books.
thus, dr purchases and cr discounts received
note the question doesn't say the settlement of the amount (找數部分) has been recorded wrongly, so no correcting entries are required there.
I have no inside knowledge of a potential stock listing of the popular anti-Whatsapp messaging app, Telegram. But I know this much, judging by most people I talk to, especially crypto investors, if Telegram ever went public, people would gobble it up. I know I would. I’m waiting for it. So is Sergei Sergienko, who claims he owns $800,000 of Telegram’s pre-initial coin offering (ICO) tokens. “If Telegram does a SPAC IPO, there would be demand for this issue. It would probably outstrip the interest we saw during the ICO. Why? Because as of right now Telegram looks like a liberal application that can accept anyone - right after WhatsApp and others have turn on the censorship,” he says.
If riding a bucking bronco is your idea of fun, you’re going to love what the stock market has in store. Consider this past week’s ride a preview.The week’s action didn’t look like much, if you didn’t know better. The Dow Jones Industrial Average rose 213.12 points or 0.6%, while the S&P 500 advanced 0.5%, and the Nasdaq Composite ended little changed.
