If you, as a seller, receive a supermarket card from customer 500 yuan, you can consider the following treatment methods:

1. As a sales expense, the supermarket card, as a gift card or voucher, can be directly credited to the company's sales expense account as a kind of sales expense. In accounting treatment, you can debit "sales expenses-supermarket card" and credit "cash on hand".

2. Timely posting: After receiving the supermarket card, it should be posted as soon as possible to avoid omission.