1. Discount, whether the sales are confirmed in full or in net. Generally, after discount, income is recognized on a net basis. 2. Issue cards (similar to supermarket cards), receive money in advance, and confirm income when actually selling. 3. Coupons are treated as expenses under the full amount method; Under the net method, it is treated as a deduction of income. Generally, according to the net amount method, when sending coupons, the income is offset; If it is not used at maturity, the income will be confirmed again.