财报术语之Net Sales

By WILL KENTON

Reviewed by MARGARET JAMES

Fact checked by SUZANNE KVILHAUG

编写人：WILL KENTON

审核人：MARGARET JAMES

事实核查人：SUZANNE KVILHAUG

What Is Net Sales?

什么是净销售额？

Net sales is the sum of a company's gross sales minus its returns, allowances, and discounts. Net sales calculations are not always transparent externally. They can often be factored into the reporting of top line revenues reported on the income statement.

公司总销售额减去退回、折让和折扣的金额，即为净销售额。净销售额的计算并不总是对外公开。在利润表列报总收入时，通常可以将净销售额纳入考量。

Understanding Net Sales

了解净销售额

The income statement is the financial report that is primarily used when analyzing a company’s revenues, revenue growth, and operational expenses. The income statement is broken out into three parts which support analysis of direct costs, indirect costs, and capital costs. The direct costs portion of the income statement is where net sales can be found.

利润表是主要用于分析公司收入、收入增长和营业费用的财务报告，分为三个部分，分别针对直接成本、间接成本和资本成本进行分析。在利润表中，净销售额对应的是直接成本。

Companies may not provide a lot of external transparency in the area of net sales. Net sales may also not apply to every company and industry because of the distinct components of its calculation. Net sales is the result of gross revenue minus applicable sales returns, allowances, and discounts. Costs associated with net sales will affect a company’s gross profit and gross profit margin but net sales does not include cost of goods sold which is usually a primary driver of gross profit margins.

公司可能不会过多地对外公开净销售额。此外，由于净销售额计算涉及的内容不同，净销售额并非适用于每一家公司和行业。总收入减去相应的销售退回、折让和折扣金额，即可得到净销售额。净销售额相关成本会对公司的毛利润和毛利率产生影响，但是，净销售额不包括销货成本，销货成本通常是影响毛利率的主要因素。

If a business has any returns, allowances, or discounts then adjustments are made to identify and report net sales. Companies may report gross sales, then net sales, and cost of sales in the direct costs portion of the income statement or they may just report net sales on the top line and then move on to costs of goods sold. Net sales do not account for cost of goods sold, general expenses, and administrative expenses which are analyzed with different effects on income statement margins.

如果企业发生任何退回、折让或折扣，通过调整对净销售额进行确认和报告。公司可在利润表的直接成本部分列报总销售额、净销售额和销售成本，或仅在总收入处列报净销售额，然后列报销货成本。净销售额不考虑销货成本、一般费用和管理费用，这些费用会对利润表的利润率产生不同的影响。

KEY TAKEAWAYS

关键要点

·Net sales is the result of gross sales minus returns, allowances, and discounts.

总销售额减去退回、折让和折扣的金额，即为净销售额。

·If net sales are externally reported they will be notated in the direct costs portion of the income statement.

如果对外列报净销售额，净销售额会在利润表的直接成本部分列示。

·Changes in net sales will effect a company’s gross profit and gross profit margin but net sales do not include costs of goods sold.

净销售额变动会对公司毛利润和毛利率产生影响，但是净销售额不包括销货成本。

Costs Affecting Net Sales

影响净销售额的成本

Gross sales are the total unadjusted sales of a company. For companies using accrual accounting, they are booked when a transaction takes place. For companies using cash accounting they are booked when cash is received. Some companies may not have any costs that will require a net sales calculation but many companies do. Sales returns, allowances, and discounts are the three main costs that can affect net sales. All three costs generally must be expensed after a company books revenue. As such, each of these types of costs will need to be accounted for across a company’s financial reporting in order to ensure proper performance analysis.

总销售额是公司未经调整的销售总额。企业会计核算采用权责发生制的，总销售额在交易发生时入账。企业会计核算采用收付实现制的，总销售额在收到现金时入账。有些公司可能没有产生任何相关成本，因此无需计算净销售额，但是许多公司都会产生这类成本。销售退回、折让和折扣是影响净销售额的三种主要成本。这三种成本通常必须在公司总收入入账后进行费用化。因此，每种成本都需要在公司财务报告中进行核算，以便对绩效进行适当分析。

Sales Returns

销售退回

Sales returns are common in the retail business. These companies allow a buyer to return an item within a certain number of days for a full refund. This can create some complexity in financial statement reporting.

销售退回在零售业比较常见。这些公司允许买家在一定天数内退货，且买家可获得全额退款。这样一来，财务报表报告就会有些复杂。

Companies that allow sales returns must provide a refund to their customer. A sales return is usually accounted for either as an increase to a sales returns and allowances contra-account to sales revenue or as a direct decrease in sales revenue. As such, it debits a sales returns and allowances account (or the sales revenue account directly) and credits an asset account, typically cash or accounts receivable. This transaction carries over to the income statement as a reduction in revenue.

公司允许销售退回的，必须向客户退款。销售退回通常作为销售退回和折让账户（销售收入对销账户）的增项，或直接作为销售收入的减项进行会计核算。因此，借记销售退回和折让账户（或直接借记销售收入账户），贷记资产账户，通常为现金或应收账款。这项交易作为收入的减项结转至利润表。

In many cases the sales return can be resold. This requires a company to make additional notations to account for the item as inventory.

在许多情况下，销售退货可以转售。此时，公司需要进行额外记账，将该项目作为存货进行会计核算。

Allowances

折让

Allowances are less common than returns but may arise if a company negotiates to lower an already booked revenue. If a buyer complains that goods were damaged in transportation or the wrong goods were sent in an order, a seller may provide the buyer with a partial refund. In this case, the same types of notations would be required. A seller would need to debit a sales returns and allowances account and credit an asset account. This journal entry carries over to the income statement as a reduction in revenue.

折让虽然不如退回常见，但是，在公司协商减少已确认收入的情况下可能会产生折让。如果买家投诉商品在运输途中受损或错发商品，则卖家可能会向买家退还部分款项。在这种情况下，需要采用与上述相同的方式记账。卖家需要借记销售退回和折让账户，贷记资产账户。本会计分录作为收入的减项结转至利润表。

Net sales allowances are usually different than write-offs which may also be referred to as allowances. A write-off is an expense debit that correspondingly lowers an asset inventory value. Companies adjust for write-offs or write-downs on inventory due to losses or damages. These write-offs occur before a sale is made rather than after.

净销售折让通常与冲销不同，后者也可称为折让。冲销是借记费用，相应地减少资产盘存价值。公司因损失或损坏作出调整，对存货进行冲销或减记。冲销是在销售之前（而非之后）进行。

Discounts

折扣

Many companies working on an invoicing basis will offer their buyers discounts if they pay their bills early. One example of discount terms would be 1/10 net 30 where a customer gets a 1% discount if they pay within 10 days of a 30-day invoice. Sellers don’t account for a discount unless a customer pays early so notations must be retroactive.

如果买家提前付款，许多采用发票制的公司会为买家提供折扣。比如，折扣条件可以是1/10 net 30，即在发票付款期限为30天的情况下，客户如果在10天内付款，即可享受1%的折扣。除非客户提前付款，否则卖家不会对折扣进行核算，因此，记账必须具有追溯力。

Discounts are notated similarly to returns and allowances. A seller will debit a sales discounts contra-account to revenue and credit assets. The journal entry then lowers the gross revenue on the income statement by the amount of the discount.

折扣的记账方式与退回和折让类似。卖家会借记销售折扣账户（对销收入账户），贷记资产。然后，利润表上的总收入减少，减少金额为折扣金额。

Net Sales Considerations

净销售额相关注意事项

If a company provides full disclosure of its gross sales vs. net sales it can be a point of interest for external analysis. If the difference between a company’s gross and net sales is higher than an industry average, the company may be offering higher discounts or realizing an excessive amount of returns compared to industry competitors.

如果一家公司对总销售额与净销售额之间的比较进行了充分披露，这可能会是外部分析关注的内容。若总销售额与净销售额之差高于行业平均水平，那么与行业内的竞争对手相比，公司提供的折扣可能更高，或者退货金额过高。

Companies will typically strive to maintain or beat industry averages. Often returns can be quickly resold without creating issues. Allowances are typically the result of transporting problems which may prompt a company to review its shipping tactics or storage methods. Companies offering discounts may choose to lower or increase their discount terms to become more competitive within their industry.

一般来说，公司会努力维持或超过行业平均水平。退货通常可以快速转售，不会产生问题。折让通常为运输问题所致，公司可以借此针对自身的运输策略或存储方式进行反思。公司提供折扣的，可以选择降低或提高折扣条件，增强自身在行业内的竞争力。

来源：译问