The standardized accounting treatment is as follows: 1. When vouchers are issued, there is no cash outflow, but cash can be offset in the future, which is actually an unpaid discount. \x0d\ Debit: sales expenses (recorded according to the amount of vouchers actually issued) \x0d\ Credit: other payables-vouchers \x0d\2. Upon receipt of vouchers, \x0d\ debit: other payables-vouchers (recorded according to the amount of vouchers actually received) \x0d\ monetary fund account (recorded according to the amount of monetary funds actually received) credit: tax payable on operating income-VAT payable credit: operating cost credit: inventory goods \x0d\3. After the vouchers expire, the unconverted vouchers are washed back \x0d\