After obtaining the credit card, the unit cardholder can be used for supporting travel expenses and purchasing sporadic items, which can be paid by the issuing bank at the designated units such as hotels, guesthouses, shops, etc., which are stipulated by the issuing bank.

Cardholders should show their identity cards and credit cards to the receiving units of the special unit when holding cards in the special unit for shopping or direct consumption.

When selling or providing services, a special unit makes up a four direct purchase order, the first one is the cardholder stub, the second is the credit card account stub of the issuing bank, the third is the proxy stub, and the fourth is the stub of the special unit.

The cashier will check the credit card produced by the cardholder, including whether the credit card is valid within the validity period, whether it has been stopped, and whether it is in conformity with the identity card. After checking, the cardholder will sign the purchase slip, and the signature must be consistent with the signature on the back of the credit card, and the first purchase slip will be returned to the cardholder after the seal is stamped.

If invoices are to be invoiced, the cashier will make separate invoices to the cardholders.

The cardholder's reimbursement of the original voucher, such as the first invoice and the original invoice of the purchase order returned by the special unit, is reimbursed by the unit.

Borrow: material purchase

Loans: other monetary funds -- credit card deposits

Example: Wang Gang, a salesperson of Dasheng company, holds a credit card principal card to travel to a certain city. He pays 900 yuan for a hotel with a credit card at a designated hotel, and buys 1200 yuan in a designated store.

Wang returned to the unit for reimbursement.

The accounting department makes the pfer vouchers according to the purchase order and invoices, etc. its accounting entries are:

Borrow: commodity purchase 1200

Management fee 900

Loans: Other Monetary Funds - credit card deposits 2100