The amount of free bills, discounts and gifts can be included in the current profit and loss through sales expense accounting. The specific entries are as follows (VAT is not considered in the following cases):

1. Free bills:

Debit: sales expense-free bills

Loan: main business income

2. Discount:

As a discount):

Debit: Bank deposit

Sales expenses-Gift

Loan: Main business income

Extended information:

Sales expenses budget can be divided into variable sales expenses budget and fixed sales expenses budget.

variable sales expenses refer to various expenses that change in direct proportion to the sales volume in the process of selling products, such as commission (agent commission), packaging fees, transportation fees, loading and unloading fees, etc.

fixed sales expenses refer to the expenses that do not change with the change of product sales in the process of selling products. These expenses are relatively fixed, and can also be divided into binding fixed sales expenses and discretionary fixed sales expenses.

Binding fixed sales expenses specifically include rental expenses, salaries of sales personnel, office expenses, depreciation expenses, etc. Discretionary fixed sales expenses specifically include sales promotion expenses, training fees for sales personnel, etc.

Baidu encyclopedia-sales expenses