Revenue from merchandise sales is usually identified as Sales.
Sometimes a business will use a more exact title, such as Sales of Merchandise. A business may sell merchandise for cash. Cash sakes are normally rung up (entered) on a cash register. At the end of the day, Cash must be debited, and Sales must be credited.
商品銷售的收入通常被認為是銷售。有時，壹個企業會用壹個更準確的稱呼，例如商品銷售。壹個企業也許賣商品來得到現金。現金目的通常記訖在現金出納機上。壹天結束後，現金必須被記入借方，銷售額必須被記入貸方。
How do retailers record sales made with the use of MasterCard or VISA? Sales to customers who use such bank credit cards are usually treated as cash sales. The credit card receipts (slips) for these sales are deposited by the seller directly into the bank. Normally, banks charge service fees for handling credit card sales. These service fees should be debited to Bank Credit Card Expense.
零售商們是怎樣用萬事達信用卡或VISA卡記錄銷售額的呢？賣給用例如銀行借記卡的客戶通常被看作是現金銷售。這些銷售的信用卡收據（紙條）直接通過賣家從銀行貸記。通常，銀行會收處理信用卡消費的服務費用。這些服務費用應被記入銀行信用卡費用的借方。
Sales may also be made by accepting a customer’s nonbank credit card (such as American Express). These sales must be reported directly to the card company before cash is received. For example, assume that nonbank credit card sales of $1000 are made and reported to the card company on Jan.20. On Jan. 27, the card company deducts a service fee of $50 and sends $950 to the seller. These transaction are recorded by the seller are as follows:
銷售也許頁通過接受客戶的非銀行信用卡來進行（如美國運通卡）。這些銷售必須在收到現金前直接報告給出卡公司。例如，假設非銀行信用卡購買$1000的東西並在1月20日報告給出卡公司。在1月27日，出卡公司扣除$50的服務費並把$950劃給賣家。這些交易被賣家記錄如下：
Sales Discounts 銷售折扣
As we mentioned in our discussion of purchase transactions, a seller may offer the buyer credit terms that include a discount for early payment, Such as 2/10, n/30. Such discounts are referred to by the seller as sales discounts. Sales discounts are considered to be a reduction in the amount initially recorded in Sales. In this sense, the balance of the sales discount account is viewed as a contra (or offsetting) account to Sales.
如我們在購買交易中所討論及的，壹個賣家可以提供給買方壹個包含早付款的折扣的信用條款，比如2/10, n/30。這些折扣被賣家稱作銷售折扣。銷售折扣被認為是銷售中最初記錄的數額的減少。這樣，銷售折扣帳的平衡被看作是銷售的壹個對方（或不均衡）賬戶。
Sales Returns and Allowances 退貨和銷售折讓
Merchandise sole may be returned to the seller (sales return).The buyer may be allowed a reduction from the initial price at which th goods were sold because of defects or other reasons (sales allowance). If the return or allowance is for a sale on account, the seller usually issues the buyer a credit memorandum.
單獨的商品可能會被退還給賣家（退貨）。買家也許可以得到貨物的最初賣價中的壹個退款，因為商品缺陷或其它原因（銷售折讓）。若退貨或折讓是用於賒銷，賣家通常簽給買家壹個貸記通知單。
Sales Taxes 營業稅
Almost all states and many other taxing units levy a tax on sales of merchandise. Businesses that purchase merchandise for resale to others are normally exempt from paying sales taxes on their purchases. Only final buyers of merchandise normally pay sales taxes. The liability for the sales tax is incurred at the time the sale in made .
幾乎所有的國家和許多其它收稅單位都對商品的銷售抽稅。購買商品用於轉售的商家通常在購買時被免除營業稅。通常只有商品的最終買家來支付營業稅。營業稅的負債在銷售時就產生了。