急问！会计中allowance的意思！

A manufacturer of coffee enclosed a premium coupon with each 2.50(atwholesale)jarofcoffeethatitsoldtoretailers.Customerscouldusethiscoupontoapplyto0.50 of the price of a new type of instant tea that the manufacturer was introducing and that sold for 2.00wholesale.Themanufacturerreimbursedretailstores0.60 for each such coupon they submitted. (The extra $0.10 was to pay the grocer for coupon handling costs.) Past experience with similar premium offers indicated that approximately 20 percent of such coupons are eventually redeemed. At the end of 1997, however, only about 10 percent of the coupons issued in 1997 had been redeemed. In recording the revenues for the company for 1997, whatallowance, if any, should be made for these coupons? Why? If an allowance should be made, should it apply to the sales revenue of coffee or to the sales revenue of tea? Why?
最后两个allowance应该怎么理解？
为什么我手上的中文版说是销售折扣？优惠券明明是商业折扣啊！
求大神……

备抵；折让；津贴。

decrease in allowance for receivables，也就是：应收账款备抵金。 题目中，allowance for receivables 期末余额应为 2400，计提坏账准备率为3%： decrease in allowance for receivables=2400*3%=72 allowance 备抵金，拨备金 receivables 应收款 allowance for receivables 应收款备抵金其实也就是：应收账款坏账准备。 应付账款在借方应该等同于应收账款了，那是要提坏账的了。

把应付账款转入应收账款，然后一起计提坏账：

借：资产减值损失

  贷：坏账准备

如果确定收不回来了

借：坏账准备

  贷：应收账款

借：资产减值损失

  贷：坏账准备

首次计提时，坏账准备提取数=应收账款年末余额×计提比例。

以后年度计提坏账准备时，可进一步分以下四种情况来掌握：（1）应收账款年末余额×计提比例>“坏账准备”年末余额（指坏账准备计提前的余额，不同），按差额补提坏账准备。（2）应收账款年末余额×计提比例<“坏账准备”年末余额，按差额冲减坏账准备。（3）应收账款年末余额×计提比例=“坏账准备”年末余额，不补提亦不冲减坏账准备，即不做会计处理。（4）年末计提前“坏账准备”出现借方余额，应按其借方余额与“应收账款年末余额×计提比例”之和计提坏账准备。总之，在采用年末余额百分比法的情况下，始终要掌握这样一个原则，即当年坏账准备计提后，一定要保持“坏账准备贷方余额÷应收账款年末余额=计提比例”这一等式成立。