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Accounting is treated as:
Borrow: administrative expenses - business entertainment expenses 15,000
Credit: accounts receivable 15000
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It is a type of debt restructuring or commodity trading.
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Suppose that the hotel is a domestic-owned hotel in a city.
When you receive your voucher:
Debit: Accounts Receivable - Vouchers 15, Credit: Income from Main Business 15, Borrow: Tax and Surcharge on Main Business - Business Tax.
Main business tax and surcharge - urban construction tax.
Principal business tax and surcharge - education fee surcharge.
Credit: Tax Payable - Business Tax.
Taxes payable - urban construction tax.
Taxes payable - Education Fee Surcharge.
Pay for advertising.
Debit: Selling Expenses - Advertising Expenses 15, Credit: Accounts Receivable - Vouchers 15,