To attract customers under the direct sales mode of automobiles,major automobile manufacturers adopt a variety of marketing methods,and various gift items are complicated,the forms are changeable,and the accounting is difficult.This paper discusses the accounting treatment methods of each stage of the gift project,and the accounting treatment should first distinguish the gift method,and the activity gift and the sales gift should be accounted for in different ways.The accounting treatment of cash equivalency points is also discussed separately.
关键词
直营/赠送项目/积分/会计处理
Key words
Direct sales/Gift items/Points/Accounting treatment