【DSE BAFS 企會財】1分鐘雞精の免費樣本/禮物(Free sample/gift)

好多DSE BAFS同學見到「免費樣本」或者「送禮物」就開心收下，但原來喺會計處理 (Accounting Treatment) 上有唔同做法！考DSE時出MC或者SQ，好易中伏！

📚 BAFS 知識補充1：🎁Free Gift 免費禮物 & 🍬 Free Sample 免費樣本

公司派送小禮物予客戶 (例如：買滿$200送精品) / 公司送出試用品 (例如：新產品試用裝)

會計處理： 👉 作為宣傳費用/ 銷售推廣費用 (Promotion expense / Selling & Distribution Expense)

公司從客戶收小禮物 /試用品

會計處理：👉 唔需要入帳 (No entry required)!

💡 DSE MC例子：如果題目話「商店買滿指定金額會附送一支水樽」，咁支水樽 唔係收入，而係當作 推廣費用。

🚨 常見BAFS學生誤解

❌ 以為「送出」就等於 Sales / Discount —— 錯！
✅ 正確：都係費用，用嚟推廣生意

❌ 以為「免費樣本」可以當收入 —— 錯！
✅ 正確：唔需要入帳唔可以將「非實際收入」當收入!

明白了嗎? 讓我們試一試這一條題目:

ABC Ltd. 與其顧客有以下交易：ABC Ltd. has the following transactions with its customers: (1) 向購買滿$200的客戶送出一份精美禮品 A free gift is given for every purchase over $200 (2) 為推廣新產品而派發免費樣本 Free samples are distributed to promote a new product. (3) 客戶送了一盒朱古力給公司 A customer gave a box of chocolates to the company

以下哪一項關於上述交易的會計處理是正確的？Which of the following accounting treatments is correct? A. (1) 和 (2) 應記錄為銷售收入，(3) 記錄為其他收入 (1) and (2) should be recorded as sales revenue, (3) recorded as other income B. (1) 和 (2) 應記錄為銷售及推廣費用，(3) 不需入帳 (1) and (2) should be recorded as selling & distribution expenses, (3) no entry required C. (1) 應記錄為銷售折扣，(2) 記錄為廣告費用，(3) 記錄為資產 (1) should be recorded as sales discount, (2) as advertising expense, (3) as an asset D. (1) 和 (2) 不需入帳，(3) 記錄為其他收入 (1) and (2) require no entry, (3) recorded as other income

✅ 正確答案 / Correct Answer：B

👉 (1) 免費禮物 = Selling & Distribution Expense

👉 (2) 免費樣本 = Promotion / Advertising / Selling Expense

👉 (3) 收到小禮物 = No entry required