Answer:
A) Refer to merchandise that customers return to the seller after the sale.
Explanation:
Option B is wrong because the sales return comes from customer selling while a purchase discount is given to the customer.
Option C is wrong because the sales discount can reduce the selling price of merchandise sold to customers.
Option D is wrong because the trade discount helps to the customer so that they can give less payment during purchase or sales.
Option E is wrong because the cash discount is given to customers to encourage early payment.
Option A is correct because when the customer returns the products to the seller after the sale is called sales returns.