According to general accounting principles, the "free meal" amount in a store's campaign is usually not counted as sales receipts.

In this type of event, the store promises that after a certain amount of recharge, the customer will be able to enjoy three times the recharge amount of the current meal, and the cost of the current meal will be waived. From an accounting point of view, the store is actually converting a portion of the sales amount into the customer's recharge balance in this campaign so that the customer can use it in future purchases.

Therefore, the funds received by the store for the top-up amount in this activity should be considered as advance receipts from the customer rather than actual sales receipts. The actual sales take-home is the monetary amount paid by the customer directly to the store and does not include the money received by the store through the act of topping up in the campaign.

In the accounting records, the store should record the customer's top-up amount as a liability (advance receipts) and recognize it as actual sales receipts only when the customer spends the top-up amount.

It should be noted that the exact accounting treatment may vary depending on the region and the specific business model. Therefore, it is recommended that you consult with an accounting professional or follow local accounting standards and regulations for the correct treatment

When a store offers the "triple the amount of the current meal, the current meal is free" service, the amount involved can be treated as follows in the accounting records:

Recharge amount: The customer's recharge amount should be regarded as an advance receipted amount. The store can record the top-up amount as a liability (advance receipts) and convert it into sales receipts when the customer uses the top-up amount to make a purchase.

Free Meal Amount: The free meal amount is the amount of free meal provided by the store to the customer. From an accounting perspective, the free meal amount is usually not considered a sales receipt because the store does not receive money directly from the customer.

For accounting purposes, the free meal amount may be considered a marketing cost or promotional expense. The store can record the free meal on the spot amount as an expense to reflect the store's cost of providing the free meal.

It is important to note that the accounting treatment may vary depending on the region and the specific business model. It is recommended that you consult an accounting professional or follow local accounting standards and regulations to ensure accurate and compliant accounting treatment.