Debit: Other receivables-gift card 5000 yuan.
Loan: 5000 yuan in the bank.
Reminder:
(1) When purchasing prepaid cards, enterprises can only obtain ordinary invoices from card sellers or payment institutions, but cannot obtain special invoices. The project is "Prepaid Card Sales and Recharge".
(2) Card purchasers and actual consumers can only get the general VAT invoice once in the whole process, and get the general VAT invoice with the code of 60 1 Prepaid Card Sales and Recharge in the card purchase process, but it is not allowed to get the VAT invoice again in the consumption process.
Next, we should determine how to enter the account according to the purpose of the gift card.
1. If the gift card is used as a welfare for the Spring Festival to be distributed to employees of this unit, it belongs to employee welfare expenses.
Borrow: Payable salary-welfare fee of 5,000 yuan.
Loan: Other receivables-gift card 5000 yuan.
Reminder: When the gift card is issued to employees, it shall be incorporated into the personal income tax withheld from the salary of the current month.
2. If the gift card company is used to purchase office equipment, it is a fixed asset.
Borrow: fixed assets-office equipment 5000 yuan.
Loan: Other receivables-gift card 5000 yuan.
Reminder: VAT invoices cannot be obtained during consumption, and only other vouchers that can prove the occurrence of business can be recorded.
3. If the gift card company uses it to buy daily office supplies, it belongs to the daily management expenses.
Borrow: management expenses-office expenses 5000 yuan.
Loan: Other receivables-gift card 5000 yuan.
Reminder: It is not allowed to obtain invoices in the actual consumption link, mainly to avoid the problem of repeated pre-tax deduction of invoices.
4. If the gift card company gives it to customers for entertainment, it belongs to business entertainment.
Borrow: management fee-business entertainment fee of 5,000 yuan.
Loan: Other receivables-gift card 5000 yuan.
Reminder: The gift card company needs to withhold and remit 20% of the personal income tax according to the "other income" item.
5. If the gift card is used to promote the random distribution of individuals outside the unit, it is a business promotion fee.
Borrow: sales expenses-business promotion expenses 5000 yuan.
Loan: Other receivables-gift card 5000 yuan.
Reminder: Shopping cards are used to promote random distribution, and personal income tax is paid at the full rate of 20% for gifts obtained by individuals according to the "other income" items.