purchases discounts

purchases discounts
 скидки с закупок за досрочную оплату; скидки с цены по счету-фактуре, предоставляемые продавцом покупателю в случае немедленной или в пределах оговоренного льготного периода оплаты товаров, приобретаемых на условиях краткосрочного кредита; например, при условиях 2/10, н/30, предоставляется скидка 2% при оплате в первые 10 дней с момента выставления счета; информация об использованных скидках регистрируется в момент оплаты на специальном счете с таким же названием.

Англо-русский толковый словарь бухгалтерских и финансовых терминов. - Издательство "Академия Естествознания". . 2012.

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