让客户履行他们的付款负债可以像拉牙一样。许多客户等到到期日期。与其他人一起，您需要在截止日期后发送多个付款请求。如果您的业务需要现金，请考虑提供提前付款折扣。

So, what is an early payment discount? Will offering it help or hurt your business? Find out below.

What is an early payment discount?

An early payment discount is a price cut customers can receive on their purchases if they pay before the due date. This type of discount is also referred to as a cash discount, prompt payment discount, or sales discount.

If youoffer credit to your customers, you likely send an invoice that shows when payments are due, how to pay them, and more. Because invoices give customers time to pay their bills (e.g., 30-60 days), many businesses offer an early payment discount to speed up payments.

Offering an early payment discount encourages customers to pay their bills early, which can prevent late payments, or even nonexistent payments when acustomer won’t pay.

You can include your early payment discount terms directly on the invoice. You might also tell customers about the offer at the point of sale. That way, they can start budgeting for the payment before they receive their invoice.

如何在发票上编写早期付款折扣

When you create your invoice, you must write the early payment discount in a certain way. Before getting to that, you need to know the发票的一部分.

Your invoice should include the invoice date, customer information, seller information, purchased goods or services, total amount due, payment terms (when payment is due, early payment discount, how to pay, etc.), and invoice number.

要编写您的早期付款条款，您将写下客户将收到的百分比折扣，其次是他们必须支付的天数以获得此折扣。然后，您必须编写正常的截止日期。例如，2/10，净30would mean the customer will receive a 2% discount if they pay their invoice within 10 days as opposed to 30.

How much should your discount be?

您不想提供太大的折扣，或者您的利润利润将是剃刀薄。与此同时，您希望折扣足以让客户早期支付的奖励。你应该提供多少钱？

找到您的产品的利润率。要做到这一点，请使用公式[（产品价格 - 商品的成本）/产品价格] x 100。

您可以通过添加所有费用来创建产品或提供服务来找到商品的成本。然后，从产品价格中减去这些成本以获得差异。最后，通过产品价格和销售商品的产品价格减去商品的产品价格减去）划分为100乘100。这向您展示了您保留的利润百分比。没有早期付款折扣，您可以找到您的利润率。然后，您可以尝试不同的折扣选项，并确定您是否仍然可以获得足够高的利润率。

让我们说你的产品价格为300美元。它需要210美元。首先，找到您的利润率：

$300 – $210 = $90

$90 / $300 = 30%

You want to give a 4% early payment discount to your customer, which would be a savings of $12. Determine your profit margin for the early payment discount:

$288 – $210 = $78

$78 / $300 = 26%

With an early payment discount of 4%, you would still earn a profit margin of 26%.

在决定您的现金折扣时，请务必考虑您的行业标准和竞争对手。了解类似服务或产品的其他业务收费。您可以选择提供足够低的早期付款折扣以保持竞争力。

以下是销售折扣选项的一些示例：

• 1/10, Net 30 (1% discount for payments made within 10 days; 30-day due date)
• 2/15, Net 45 (2% discount for payments made within 15 days; 45-day due date)
• 4/10, Net 60 (4% discount for payments made within 10 days; 60-day due date)

确保留给自己足够的空间来覆盖成本并给自己一个健康的利润。确保您的业务可以处理折扣。

账户ing for prompt payment discounts

与任何交易一样，您需要创建早期付款折扣的日记帐分钟。

Using双入口会计, you must create an initial journal entry when the customer makes the purchase before they pay. Then, you must create a second journal entry when the customer pays.

在您的第一个记录交易的日记帐分录中，借记您的应收账款account and credit your Inventory account. Because the customer owes you, you will increase the Accounts Receivable while also decreasing your Inventory accounts.

日期	账户	笔记	Debit	信用
XX/XX/XXXX	应收账款	销售给客户	X
	Inventory			X

当铜stomer pays, it’s time to reverse the entry by creating a second journal entry. Debit your Cash account to increase it and credit your Accounts Receivable account to decrease it.

如果没有销售折扣，这是一个正常的日记帐分录会如何看待：

日期	账户	笔记	Debit	信用
XX/XX/XXXX	Cash	销售给客户	X
	应收账款			X

However, early payment discount accounting requires you to add another account to record the money your business is “losing” for the sale discount. You must use the Sales Discounts account.

销售折扣账户是对竞争收入账户。这意味着它的目的是帮助您符合您的不平等账户（在本案中应收现金和应收账款）。因此，您将借记销售折扣账户。您的现金和销售折扣账户将等于您的应收账户。

日期	账户	笔记	Debit	信用
XX/XX/XXXX	Cash	销售给客户	X
	Sales Discounts		X
	应收账款			X

Because the Sales Discounts account is actually decreasing the amount of revenue your business earns, you need to deduct the total from your business’s gross revenue at the end of the period.

Early payment discount example

Let’s say you make a $5,000 sale to a customer. You must first record the sale you made to the customer by debiting Accounts Receivable and crediting Inventory.

日期	账户	笔记	Debit	信用
XX/XX/XXXX	应收账款	销售给客户	5,000
	Inventory			5,000

如果客户可以在15天内支付（4/15，净30），您提供的早期付款折扣为4％。客户在15天内支付，您必须在书中记录交易。

To record the customer’s payment, you will debit your Cash account and credit your Accounts Receivable account. Because the customer receives a discount, you must also debit your contra revenue account, which is Sales Discounts.

日期	账户	笔记	Debit	信用
XX/XX/XXXX	Cash	销售给客户	4,800
	Sales Discounts		200.
	应收账款			5,000

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This is not intended as legal advice; for more information, please点击这里。