摘要:Installment sales are sales of merchandise or services which are collected instages or gradual. Usually when the goods or services delivered to the buyer, theseller receives payment (down payment) as the first payment and the rest ininstallments with some periodic installments for a period of several months oryears. There are four methods of interest installment sales method, the long-endinterest, short-end interest, annuitet, and flats. Of the four methods will producea number of advantages is difference. The research interest was conducted atPT. Suzuki Finance, with research data on sales in May of 2005 From theresearch, it turns out that the optimal gain can be obtained by using the residualmethod contract prices due to the interest every period the same amount oflarge, long-end interest method produces relatively large interest in thebeginning, end shot of interest, the interest method from period to periodincreases while anuitet methods from period to period decline.