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Tháng 1/2013, công ty Chago hoàn thành cung cấp một đơn hàng cho khách hàng. Do khách hàng thanh toán tiền hàng sớm, Chago dành cho khách hàng khoản chiết khấu 6.000.000 đồng bằng tiền. Kế toán của Chago sẽ ghi sổ khoản chiết khấu trên:
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