নগদ বাট্টা ও কারবারি বাট্টার পার্থক্য

DËi t

Kvievix evÆv t eo eo Kvievix ev Drcv`bKvix me©Î GKwU wbw`©ó g~‡j¨ cY¨ `ªe¨ weµq Kievi Rb¨ cÖwZôvb GKwU Qvcv‡bv g~j¨ ZvwjKv iv‡L| Giƒc Qvcv‡bv g~j¨ n‡Z Drcv`bKvix ev cvBKvix e¨emvqxMY Gi wbKU n‡Z †h A_© Kg iv‡L Zv‡K Kvievix evÆv e‡j|

Pyle and Larson Gi g‡Z, Ôtrade discount is the discount that may be deducted from a cataling list price to determine the invoice price of goods. A_¨v©r, Kvievix evÆv nj evÆv, hv c‡Y¨i Pvjvb g~‡j¨ wba©vi‡Yi Rb¨ ZvwjKv g~j¨ †_‡K ev` †`Iqv nq|

bM` evÆv t we‡µZv †`bv`v‡ii wbKU †_‡K cvIbv `ªyZ Av`vq Kievi D‡Ï‡k¨ GKwU wbw`©ó mgq mxgvi g‡a¨ g~j¨ cwi‡kva Ki‡j †h Qvo †`q, Zv‡K bM` evÆv e‡j| GwU bvwgK wnmve| wZbNiv bM`vb eB‡Z cÖ`Ë bM` evÆv †WweU cv‡k evÆvi N‡i Ges cÖvß bM` evÆv †µwWU cv‡k evÆvi N‡i wjLv n‡q _v‡K|

Pyle and Larson Gi g‡Z, Ôcash discount is a diduction from the invoice price of goods allowed on payment which is made within specified period of time. A_¨v©r, GKwU wbw`©ó mg‡qi g‡a¨ A_© cwi‡kv‡ai Rb¨ Pvjvb g~j¨ n‡Z †h Qvo †`Iqv nq, Zv‡K bM` evÆv e‡j|

Kvievix evÆv I bM` evÆvi g‡a¨ cv_©K¨ t

wb‡¤œ Kvievix evÆv I bM` evÆvi g‡a¨ cv_©K¨ †`Lv‡bv njt

Kvievix evÆv	bM` evÆv
1| GwU ZvwjKv g~‡j¨i Dci aiv nq|	1| GwU bxU weµq g~‡j¨i Dci aiv nq|
2| GwU mvaviYZ wnmv‡e †jLv nq bv|	2| GwU wnmv‡ei eB‡Z me©`vB †jLv nq|
3| G evÆvi D‡Ïk¨ nj LyPiv we‡µZv‡K wKQy gybvdv AR©‡b mvnvh¨ Kiv |	3| Gi D‡Ïk¨ nj †`bv`v‡ii wbKU n‡Z ZvovZvwo A_© Av`vq Kiv|
4| Drcv`bKvix ev cvBKvix we‡µZv LyPiv Kvievix‡K G evÆv cÖ`vb K‡i|	4| †h †Kvb we‡µZv †`bv`vi‡K G evÆv cÖ`vb K‡i|
5| ïaygvÎ µq-weµ‡qi mgq G evÆv cÖ`vb Kiv nq|	5| ïaygvÎ †`bv`v‡ii wbKU n‡Z bM` ev †PK cÖvwßi mgq G evÆv †`Iqv nq|
6| mKj LwiÏvi‡K GKB nv‡i evÆv †`Iqv nq|	6| cwi‡kv‡ai mg‡qi wfwˇZ G evÆvi nvi wewfbœ LwiÏv‡ii g‡a¨ Kg †ewk nq|
7| bM` evÆv MYbv Kivi c~‡e© Kvievix evÆv MYbv Kiv nq|	7| Kvievix evÆv wnmve Kivi ci bM` evÆv MYbv Kiv nq|
8| GwU A_© cwi‡kv‡ai mg‡qi mv‡_ m¤úK©xZ bq|	8| GwU A_© cwi‡kv‡ai mg‡qi mv‡_ m¤úKx©Z|
9| ïaygvÎ µq-weµ‡qi mgq D™¢e nq e‡j Gi AvIZv mxwgZ|	9| †h †Kvb †`bv cvIbvi †¶‡Î D™¢e nq e‡j Gi AvIZv e¨vcK|

Dc‡iv³ Av‡jvPbv n‡Z ejv hvq, Kvievix evÆv I bM` evÆv DfqB evÆvi cÖKvi‡f` n‡jI G‡`i g‡a¨ h‡_ó cv_©K¨ we`¨gvb|

Posted in: হিসাববিজ্ঞান থিওরি