销售，或称销售收入是会计科目，指企业通过主营业务，如售出商品、对外提供服务获得收入的活动。

净销售，是指毛销售减去销货退回与折让、补贴。利润表中的“销售”是指净销售。

营业收入一般就是指净销售。

销货退回（sales returns）是对客户退回商品或开票给客户的贷记通知单而返回给客户资金。

销售折让（sales allowances）是指商品发给客户后，由于商品被发现的质量、规格等不符合要求，销售单位同意在商品价格上给予的减让。见贷记通知单

销售折扣（sales discounts）是在收据上注明，如果客户在期限内及时付款可得到价格让步。例如“2/10, n/30”表示如果在10天内支付货款可得到2%的折扣，否则应在30天内付清全款。

In bookkeeping, accounting, and finance, Net sales are operating revenues earned by a company for selling its products or rendering its services. Also referred to as revenue, they are reported directly on the income statement as Sales or Net sales.

In financial ratios that use income statement sales values, "sales" refers to net sales, not gross sales. Sales are the unique transactions that occur in professional selling or during marketing initiatives.