make an advance payment, and make a discount when actually selling. (Personal opinion, for reference only)

For example,

The key is that there are so many customers who only spend a part of the money at a time. How do you calculate the discount correctly? Moreover, customers may recharge their cards and give them away before they run out, which is too complicated to distinguish.

it is suggested that the difference should be included in the current sales expenses, which is equivalent to winning gifts from customers.

debit: bank deposits

11111

sales expenses

711

loan: accounts received in advance

11711

What is certain is that 11711 will definitely be fully included in the income tax in the future, so I don't think it is appropriate to collect in advance as 11111. The above comments are for reference only.