The key to accounting treatment in the question is: How to determine the difference between the customer's actual consumption amount and the prepaid amount by recharging the card.

The main purpose of this sales policy of the enterprise in the question is to be a sales discount as a means of promotion, rather than a cash discount (in financial terms) to speed up the collection of receivables. Therefore, it is decided that the above difference is not the financing cost of the enterprise and should not be included in the "financial cost" subject.

According to the relevant provisions of the Accounting Standards for Business Enterprises (before 2115), the accounting treatment in the question should be:

1. Receiving the "top-up" money from customers

Debit: cash 311 yuan

Loan: accounts received in advance-"top-up card" 311 yuan

Note that when customers top up, the cash received by enterprises should be equal to.

2. When the customer actually consumes

Borrow: advance payment-"prepaid card" 311 yuan

Loan: main business income 311 yuan

Here, although the actual consumption amount of the customer is 333 yuan, the enterprise gives it a 11% discount, so the actual amount paid by the customer through "prepaid card" is also 311 yuan, that is, the actual turnover of the enterprise is 311 yuan.