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商业企业发售“礼券”,实际是一种预收货款的销售方法.由于“礼券”属有价证券,因此,对“礼券”的保管、发售、回收等工作必须严密,以防发生漏洞. 保管.“礼券”印制后,在未盖公章成为有效之前,仍应妥善保管.会计部门可视作物料用品,将“礼券”的数量及其印制费用通过“物料用品”帐户反映. 发售.“礼券”经盖章后成为正式有价证券,交营业柜发售时,
The sale of “gift coupons” by commercial enterprises is actually a method of selling goods in advance. Since “gift certificates” are securities, the custody, sale and collection of “gift certificates” must be conducted strictly to prevent loopholes. Custody. After the “gift voucher” is printed, it should still be properly kept until the official seal is valid. The accounting department can be regarded as a material supply, and the “gift voucher” quantity and its printing cost can be reflected in the “material supplies” account. Gift Certificates become official securities after being stamped and are delivered to the cabinet for sale.