returns and allowances

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• Hume: moral and political philosophy — Rosalind Hursthouse INTRODUCTION Hume’s moral and political philosophy, like his epistemology and meta physics, originally appeared in A Treatise of Human Nature, (henceforth [7.1]), Book III of which, ‘Of Morals’, was published in 1740. He… …   History of philosophy

• Bankruptcy Abuse Prevention and Consumer Protection Act — The Bankruptcy Abuse Prevention and Consumer Protection Act of 2005 (USStatute|109|8|119|23|2005|04|20), providing for significant changes in bankruptcy in the United States, was passed by the 109th United States Congress on April 14, 2005 and… …   Wikipedia

• Law and divorce around the world — This article is a general overview of divorce laws around the world. Every nation except Malta,the Philippines and the Vatican City allows legal divorce. [ [http://www.reuters.com/article/worldNews/idUSMAN22419320070213 Filipinos celebrate… …   Wikipedia

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• Sales (accounting) — In bookkeeping, accounting, and finance, Net sales are operating revenues earned by a company when it sells its products. Revenue (net sales) are reported directly on the income statement as Sales or Net sales. In financial ratios that use income …   Wikipedia

• net sales — Term used to describe a firm s revenue after the amount of returns, allowances, and discounts is deducted from gross revenue from the firm s principal operations. American Banker Glossary Gross sales less returns and allowances, freight out, and… …   Financial and business terms

• Income statement — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

• Purchasing — refers to a business or organization attempting to acquire goods or services to accomplish the goals of the enterprise. Though there are several organizations that attempt to set standards in the purchasing process, processes can vary greatly… …   Wikipedia

• Net income — For personal income net of taxes, see disposable income. Bottom line redirects here. For other uses, see Bottom line (disambiguation). Accountancy Key concepts Accountant · Accounting period · Bookkeeping · …   Wikipedia

• Cost of poor quality — (COPQ) or poor quality costs (PQC), are defined as costs that would disappear if systems, processes, and products were perfect. COPQ was popularized by IBM quality expert H. James Harrington in his 1987 book Poor Quality Costs.[1] COPQ is a… …   Wikipedia

• Gross Receipts — A tax term relating to the total business revenue from services provided that must be reported for the fiscal period. Gross receipts do not account for sales returns and allowances, cost of goods sold or any other deductible expenses. Gross… …   Investment dictionary