Coupon: refers to the vouchers given to customers by catering enterprises according to their consumption amount, which can be consumed in our store within a certain period of time. The amount of coupons ranges from 20 yuan to 500 yuan.

Gift: refers to the dishes that the person in charge of the catering enterprise gives to the guests free of charge according to their importance and consumption amount when they come to the store for dinner on the same day.

Erase zero: refers to the cash discount given by the cashier at the bar of the catering enterprise when the guest checks out in cash. Generally, the zero-erasing authority set by hotels for cashiers does not exceed 10 yuan.

In fact, the above three categories are essentially the same, and they are all discounts for guests. The focus of accounting treatment is whether the daily income is confirmed by the total amount or by the net amount after deducting the above discounts.

Extended data:

Treating the reform of concentration camps:

Accounting punishment of pilot taxpayers' differential taxation.

Accounting punishment of general taxpayers:

When general taxpayers provide tax payment services, they should add the column of "output tax for business tax increase and deduction" under the subject of "tax payable-value-added tax payable" to record the output tax reduced by enterprises because of deducting sales according to the demarcation; At the same time, "main business income", "main business cost" and other related subjects should be accounted for in detail according to business types.

When an enterprise accepts taxable services, it shall, according to its commitment, deduct the specified output tax for the decrease in sales, and debit the subject of "tax payable-value-added tax payable (the output tax is deducted from the increase in business tax)".

At the end of the period, according to the deduction of the output tax reduced by the current promised sales, debit the subject of "tax payable-value-added tax payable (the output tax is deducted from the increase of business tax)" and credit the subject of "main business cost at the end of the period".

Baidu Encyclopedia-Accounting Treatment Method