The recharge difference is included in the business expense account.

borrow: cash?

debit: operating expenses-promotion expenses

credit: advance receipts-stored value cards?

After consumption

Debit: accounts received in advance-stored value cards

Loan: main business income

Loan: payable taxes-value-added tax.

Extended information:

1. This course accounts for various expenses incurred in the process of selling goods and materials and providing labor services, including insurance premium, packaging fee, exhibition fee and advertising fee, commodity maintenance fee, expected loss of product quality assurance, transportation fee, loading and unloading fee, etc., as well as sales organizations (including sales outlets and after-sales service outlets)

2. This course shall be accounted for in detail according to the expense items.

3. Main accounting treatment of sales expenses

(1) The expenses such as packaging expenses, insurance fees, exhibition expenses, advertising expenses, transportation expenses, loading and unloading expenses incurred by enterprises in the process of selling goods shall be debited to this account and credited to the subjects of "cash" and "bank deposit".

(2) The operating expenses such as staff salaries and business expenses incurred by an enterprise in a sales organization specially set up to sell the goods of the enterprise shall be debited to this account, and credited to such subjects as staff salaries payable, bank deposits and accumulated depreciation.

4. at the end of the period, the balance of this account should be transferred to the "profit of this year" account, and there should be no balance in this account after carry-over.

Baidu encyclopedia-operating expenses