多选题下列关于商业折扣、现金折扣和销售折让的说法中，正确的有。A商业折扣是企业为促进商品销售而在商品标价上给予的价格扣除，因而不影响销售商品收入的计量B现金折扣是在销售商品收入金额确定的情况下，债权人为鼓励债务人在规定的期限内付款而向债务人提供的债务扣除C当现金折扣实际发生时，需要冲减企业原确认的营业收入D对于销售折让一般销售行为在先，购货方希望售价减让在后，销售折让发生时，应当直接冲减当期销售商品收入
多选题
下列关于商业折扣、现金折扣和销售折让的说法中，正确的有。
A
商业折扣是企业为促进商品销售而在商品标价上给予的价格扣除，因而不影响销售商品收入的计量
B
现金折扣是在销售商品收入金额确定的情况下，债权人为鼓励债务人在规定的期限内付款而向债务人提供的债务扣除
C
当现金折扣实际发生时，需要冲减企业原确认的营业收入
D
对于销售折让一般销售行为在先，购货方希望售价减让在后，销售折让发生时，应当直接冲减当期销售商品收入
参考解析
解析：
当现金折扣实际发生时，需要计入企业的“财务费用”科目。
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