Net amount of the turnover

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Net amount of the turnover

Account 70 of the 2008 Spanish General Accounting Plan is used and broken down as follows:

  • 700. Sales of goods
  • 701. Sales of finished goods
  • 702. Sales of semi-finished goods
  • 703. Sales of sub-products and residual products
  • 704. Sales of packaging materials and containers
  • 705. Services rendered

The following accounts are excluded:
  • 706. Cash discounts on sales
  • 708. Sales returns and similar operations
  • 709. Volume discount on sales

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