Экономические науки
DIFFERENTIATION OF CONCEPTS «DISCOUNT», «BONUS» AND «PREMIUM» IN THE ECONOMIC ACCOUNT
Shishkina A.V. 1
1. community with limited liability «Invest»
Abstract:
The analysis of meanings of the terms «discount», «bonus» and «premium» is carried out. Their basic differences are revealed and the interrelations are established. The place of each of the specified concepts of general system of encouragement of the clients is determined. The practical meaning of the carried out terminological differentiation of concepts «discount», «bonus» and «premium» for book keeping, analysis and taxation is described.
Keywords: discount, bonus, compensation, premium, reward, sale and purchase agreement, the meaning of the term, taxation
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