请教一段会计英语Question 19:If the discount or other concessions in
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请教一段会计英语
Question 19:If the discount or other concessions in an arrangement are more than insignificant,a presumption is created that an additional element is being offered in the arrangement.What is a "more-than-insignificant" discount?
Answer 19:For purposes of SOP 97-2,a more-than-insignificant discount with respect to future purchases that is provided in a software arrangement is a discount that is:(1) incremental to the range of discounts reflected in the pricing of the other elements of the arrangement,(2) incremental to the range of discounts typically given in comparable transactions,and (3) significant.
Question 19:If the discount or other concessions in an arrangement are more than insignificant,a presumption is created that an additional element is being offered in the arrangement.What is a "more-than-insignificant" discount?
Answer 19:For purposes of SOP 97-2,a more-than-insignificant discount with respect to future purchases that is provided in a software arrangement is a discount that is:(1) incremental to the range of discounts reflected in the pricing of the other elements of the arrangement,(2) incremental to the range of discounts typically given in comparable transactions,and (3) significant.
问题19 :如果折扣或其他优惠,在安排较微不足道,推定是创造一个额外的要素,正在提供的有关安排.什么是“更比微不足道的”折扣?
回答19 :为目的的专科门诊97-2 ,更比微不足道的折扣与尊重,未来的采购是在提供软件的安排,是一个折扣是:( 1 )以增量范围内的折扣反映在定价其他要素的安排,( 2 )以增量的范围,给予折扣优惠,通常在可比的交易,及( 3 )显着.
回答19 :为目的的专科门诊97-2 ,更比微不足道的折扣与尊重,未来的采购是在提供软件的安排,是一个折扣是:( 1 )以增量范围内的折扣反映在定价其他要素的安排,( 2 )以增量的范围,给予折扣优惠,通常在可比的交易,及( 3 )显着.
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