Question

谁能提供关于会计英语中关于cash sale 和sale on account 现销和赊销的相关会计资料，最好是中英文，急啊

Answer 1

商品现销就是在销售商品的同时收取货款,钱货两清。商品赊销就是销售商品在先,收取货款在后,销货与收款在时间上是分离的。

现销：cash sales或sales on debit terms. Defination ：sales rendered to customer with no credit period, expect to receive Cash on delivery of goods. Receivable from Finance House is excluded as Cash Sales.

赊销：credit sales 或sales on credit terms. Defination ：cashflow forecast should take into account possible delays in payment for credit sales