Question

一道专业英语会计简答题！帮个忙呗！

简答题：
ABC Company purchased merchandise from CDE Company on credit. The list price is $80,000 and the cost is $60,000. CDE Company permit 5% of trade discounts. The credit term is 2/10, n/30. For defective merchandise, ABC Company return one fourth of the purchased merchandise and for the remained part receive allowances of 20%. ABC Company paid transportation cost for $500 under FOB shipping point. ABC Company paid cash to CDE Company within discount period. If you are the accountant of ABC Company, how to do accounting treatments for the above merchandise activities.

Answer 1

译文：
ABC公司以赊销方式从CDE公司购买商品。清单价格是80000美元，成本是60000美元。CDE公司允许5%的贸易折扣。信用期限为2/10，n为30。对于有缺陷的商品，ABC公司退回四分之一的购买商品，剩下的部分得到20%的补贴。ABC公司在FOB运输点支付运费500美元。ABC公司在折扣期内支付现金给CDE公司。如果你是ABC公司的会计，那么如何对上述商品活动进行会计处理。

Answer 2

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