根據 accounting 既計算, 如果一間食肆發出 discount coupon, 會唔會有特殊撥備呢?

是需要有特殊撥備的。

或者以下面的一個例子來看:

First Year:

Number of coffee cups at $0.75 purchased 6,000
Number of cans of coffee sold100,000
Number of coupons redeemed40,000

Second Year:

Number of coffee cups at $0.75 purchased 4,000
Number of cans of coffee sold200,000
Number of coupons redeemed120,000

These entries are indicated:

1.) To record purchases of cups:

First Year

Premium inventory4,500
Cash4,500

Second Year

Premium inventory3,000
Cash3,000

2.) To record the estimated liability and premium expense based on sales:

First Year

Premium expense *2,625
Premium claims payable2,625

Second Year

Premium expense *5,250
Premium claims payable5,250

*Computations:
Year 1: (100,000 / 20) ($0.75)(0.7) = $2,625
Year 2: (200,000 / 20) ($0.75)(0.7) = $5,250

3. ) To record redemption of coupons:

First Year :
Premium claims payable*1,500
Premium inventory1,500

Second Year :
Premium claims payable*4,500
Premium inventory4,500

*computations:

Year 1: (40,000 / 20) ($0.75) = $1,500
Year 2: (120,000 / 20) ($0.75) = $4,500