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ISSN

2310-5887 (online)


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