It is not allowed for catering enterprises to report only invoiced income. Those that should be invoiced are included in the sales declaration together with those that have not been invoiced.

for those who issue invoices, fill in other invoice columns issued in Schedule 1, and for those who have not issued invoices, fill in the corresponding columns without issuing invoices.

debit: bank deposits, cash on hand, etc.

loan: income from main business,

loan: tax payable-value-added tax payable-output tax,

write the same entry for accounting treatment without invoice.