The accounting treatment should be:

1. When the customer buys a stored-value card,

Borrow: cash 3111

Loan: accounts received in advance-"stored-value card" 3111

Note that when the customer buys a stored-value card, the cash received by the enterprise should be equal to the amount actually paid by the customer, that is, 3111 yuan.

the key to the handling of this business is how to determine the difference between the customer's actual consumption amount and the amount paid in advance by purchasing stored-value cards.

The main purpose of this sales policy of the hotel is as a means of promotion, which is a "sales discount" rather than a "cash discount" to speed up the collection of receivables. Therefore, it is decided that the above difference is not the financing expense of the hotel and should not be included in the "financial expense" account.

2. When the customer actually consumes,

Borrow: advance payment-"stored value card" 3111

Loan: main business income 3111

Although the actual consumption amount of the customer is 3611 yuan, the enterprise gives it a discount of 611 yuan, so the amount actually paid by the customer through "stored value card" is 3111 yuan, that is,