Gifts are also income, especially in some more formal units. Service personnel calculate their wages according to the proportion of operating income, and it is easy to deal with the situation of receiving cash, and the commission is calculated according to cash income; For publicity, the unit gives away membership card points free of charge. This situation is also income, and it cannot affect others because it has not received cash. Therefore,

When the gift appears:

Borrow: prepaid fee-membership card

Loan: operating income-gift income

When that cardholder consume,

Debit: Operating expenses

Loan: Prepaid Fee-Membership Card

Of course, if the value of the donation accounts for a small proportion of the actual monthly income, you can directly debit the operating expenses when giving.