Answer:1, members of the recharge 300

Borrow: cash on hand 300

Financial expenses - cash discounts 30

Credit: Advance receipts - recharge cards 330

2, the first time to consume 30

Borrow: Advance Receipts - recharge card 30

Main operating income 30 (not taking into account the tax fee)

Credit: main business income 30 (without regard to taxes)

Members of the recharge 300, spending 30 free, equivalent to the recharge card for 330 yuan, more than 30 yuan can be used as a fund-raising cash 300 yuan of the cost of the cash discount.

Cash discount is an important factor in the financial management of enterprises, for sales enterprises, cash discounts have two positive aspects: shorten the collection time, reduce bad debt losses. Negative effect is to reduce cash flow, because the discount partially offset the financial expenses, the actual money received is less. Therefore, selling companies try to set the discount rate at a level that balances the positive and negative effects. Generally speaking, if the purchasing company to enjoy this cash discount, that means the purchasing company to obtain a 2% discount of 30,000 * 2% = 600 yuan and is prepared to give up 29,400 yuan in 50 days of the right to use, equivalent to bear the cost of interest at 14.9% per annum = (0.02/0.98 * 365/50) interest costs.

How to do the accounting treatment of rechargeable gifts under the new accounting standards?

Company A is a supermarket chain, in 2019 to improve customer loyalty, enhance the rate of repeat visits to the store, the launch of the recharge membership card 200 yuan, a free shopping bag a campaign. The market response is strong,*** there are 1,000 moncler jackets outlet women to participate in this activity. If by December 31, 2019, the cumulative amount of customers using the membership card is 100,000 yuan, the value-added tax rate of 13%. How to do the accounting

Analysis:VAT=200000/(1+13%)*13%=23008.84 yuan

Accounting treatment is as follows:

1. When selling membership cards

Borrow: cash on hand 200000

Loan: contract liabilities 176,991.16

Payable Taxes and fees - to be transferred output tax 23008.84

2, according to the consumption amount of the membership card to recognize revenue, at the same time will correspond to the amount of output tax to be transferred to the output tax:

Borrow: contract liabilities 88495.58

Taxes and fees - to be transferred output tax 11504.42

Loan: income from main business 88495.58

Taxes payable - VAT payable (output tax) 11504.42

How to do the accounting for the stored value offer of 30 for 300? Charge to send the fee and charge to send the accounting entry is not the same, the information is also divided into two parts above for you to do a demonstration of the entry, as well as the specific operation of the case, if you look carefully at the above, I believe that in addition to the correct processing, you also have their own different insights, you can share together oh.