For catering companies (or enterprises) that provide coupons, this is a commercial discount, not a cash withdrawal discount, so it is generally not included in the financial expenses. When the food and beverage vouchers actually occur, if the invoiced amount is invoiced according to the amount after deducting the vouchers, the invoiced amount will be counted as income (if it is not invoiced, the income will be confirmed according to the cash received), and the operating cost will be accrued according to the actual cost.

If the paid-in cash is the balance after deducting the coupon after invoicing, it will be recorded as a sales discount and included in the operating expenses.

For companies and enterprises that receive coupons, this coupon does not need to be accounted for. When it actually happens, if the invoiced amount is the amount actually paid after deducting the coupon, there is no need to process the coupon. If the invoiced amount is the original amount, and the actual payment is the invoiced amount minus the invoice amount, the coupon will offset the expenses incurred by using the invoice when it occurs (in essence, it is accounted according to the actually paid amount).