1. Debit: operating expenses loan: cash

2. Whether or not to break it down depends entirely on your handling of accounts. You can set up your own secondary accounts.

3. You don't need to pay the winning money by yourself, so there is no cost problem. Accounting with "other accounts receivable".

4. Do not make an account when sending out, and make an account when spending, which can be treated as business entertainment expenses.

5. In fact, when you spend money, you charge it as 1111 yuan, and when 1511 yuan is discounted to 1111 yuan.

buying a consumer card is treated as an advance payment. Borrow: cash loan: advance payment-consumer card.