關於merchandise inventory的會計問題

以下是題目: 5/7 Brady Corp. purchased $1300 of merchandise inventory on account from Reed Co. The merchandise was sold on credit terms of 1/10, n/30 and shipping terms of FOB destination. The cast of the merchandise to the seller was $830. 5/15 Reed Co. received payment net of discount from Brady Corp.... show more 以下是題目:
5/7
Brady Corp. purchased $1300 of merchandise inventory on account from
Reed Co. The merchandise was sold on credit terms of 1/10, n/30 and
shipping terms of FOB destination. The cast of the merchandise to the
seller was $830.

5/15
Reed Co. received payment net of discount from Brady Corp. for its
5/7 purchase. Payment was made in time to take the discount.

想請問的是Brady Corp 在5月15的會計分錄
答案是給這樣:

Account Payable--- Reed Co 1300(借)
Cash 1287(貸)
Merchandise inventory 13(貸)

想請問為什麼買家享有折扣時 折扣的地方是寫merchandise inventory?
3 answers 3