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<div>{{Cleanup|date=2009年11月}}<br />
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'''割戻'''（わりもどし）とは、[[会計]]用語で、一定以上の売上実績があった相手先に対して、あらかじめ取り決めた額や率により、売上代金の減額や返金を行うこと。[[簿記]]で、売り上げた側は売上割戻、仕入れた側は仕入割戻として処理され、売上等から直接減額の方法を採ることもできる。[[損益計算書]]では、[[売上高]]または[[売上原価]]（仕入）の内訳項目であり、それぞれから売上割戻または仕入割戻を控除して表記する。<br />
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商行為用語である[[リベート]]の一種で、メーカー等が小売店等に売上代金を減額や返金をする[[販売奨励金]]など、売上代金の減額や返金等のみを指す。売上代金の存在しない[[契約奨励金]]、返金行為等ではない商品や物品の[[贈呈]]、担当者個人への個人リベート（[[裏金]]）、[[官吏]]への[[賄賂]]等は該当しない。<br />
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{{DEFAULTSORT:わりもとし}}<br />
[[Category:会計]]</div>61.213.64.245 Warning: Cannot modify header information - headers already sent by (output started at /home/users/1/sub.jp-asate/web/wiki/extensions/HeadScript/HeadScript.php:3) in /home/users/1/sub.jp-asate/web/wiki/includes/WebResponse.php on line 46