the catering industry should fill in the receipt form for the purchased dishes, rice, oil, salt, tobacco and alcohol, and the auditors will check the quantity before putting them into the warehouse for processing. Then fresh vegetables, meat, fish and other perishable and perishable vegetables that need urgent use will be taken out of the warehouse, and these materials will be accounted for in the "raw materials" subject. Water and electricity charges are listed in "operating expenses"-water and electricity charges, and tables and chairs used in the dining room are included in "operating expenses-amortization of low-quality goods"; Tables, chairs and benches used in the office are included in the "management expenses-amortization of low-barter products". When carrying forward the food and beverage costs, it is necessary to make an inventory of the food raw materials such as vegetables and meat, so as to accurately calculate the "operating costs". For example, the food raw materials used are:

Borrowing: operating costs-5 kg of pork in 61 yuan

-11 kg of rice in 51

-- oil and salt in 115

Loan: raw materials-pork in 5.