If the company is not dealing in gold jewelry, it is recommended to give the gold necklace to customers. It is suggested to borrow "sales expenses-business entertainment expenses" and payable taxes-payable value-added tax (output tax). Reward employees. Suggestions include "sales expenses/management expenses-welfare expenses" and payable taxes-payable value-added tax (output tax). Personal income tax should also be withheld and remitted for necklaces given to customers or employees.

The whereabouts of the gold necklace bought by the company are unknown. Tickets must be exchanged for invoices that can be reimbursed.