Debit: Other receivables-prepaid cards

Loans: bank deposits

Reminder: Get an ordinary invoice named "Prepaid Card Sales and Recharge" and the invoice tax rate column is "excluding tax".

2. Accounting entries of corporate card consumption

Debit: management expenses, fixed assets, etc. (According to the actual expenditure recorded in this course)

Loans: other receivables-advance payment

Shopping card entry risk

First of all, the "Golden Tax Phase III" system launched last year will monitor your company's purchase of large-value shopping cards for the first time. What is it used for? For the sudden and abnormal increase of large expenses, it is easy to bring the risk of early warning and evaluation!

Secondly, if the expenses do not actually occur, there is a risk that cannot be deducted before the enterprise income tax;

Thirdly, if the purchased gift card is used to distribute employees, it is a welfare fee and there is a risk of withholding personal income tax.

Extended data:

When the company distributed benefits, it found that the difference between gold and gift cards lies in two aspects:

1. The company can avoid the trouble of finding gold; You can get the shopping invoice of the shopping mall, and the accounting subjects are relatively simple to handle.

2. If employees can get cash, they can have many choices and spend it in batches. However, there is only one choice for the gift card, which is one-time consumption and full consumption in the designated shopping mall and will not be returned.

3. Shopping Card, English: Shopping card, this card is a consumption card integrating catering and shopping, and it is a kind of voucher. (Now it is generally distributed to customers or paid as employee benefits). The face value of this card is 100 yuan, 200 yuan, 300 yuan, 500 yuan and 1000 yuan. Generally, some large shopping malls and supermarkets have their own shopping cards (some are also called VIP cards of VIP members), such as RT Mart, Jin Runfa, Times Supermarket, Su Guo, Agriculture, Industry and Commerce, Golden Eagle and so on.

References:

Baidu Encyclopedia Accounting Entry