the main business cost account mainly records the direct costs that the hotel must invest in producing and selling products or services related to the main business, which are reflected in the hotel catering service: energy costs such as purchasing ingredients, blending materials, drinks, water and electricity generated in the service process, salaries and salaries of restaurant waiters and managers, etc. The hotel room service is embodied in the following aspects: the daily use of the room, the public facilities and supplies provided for the guests, the cleaning expenses of the room, the water and electricity expenses, the wages and salaries of the service personnel and management personnel, etc. If there are entertainment items, it is also the same as above.

the business expense account corresponding to the cost account mainly records the expenses incurred in the daily operation of the enterprise such as selling products and providing services, as well as the funds of the special sales organization. In the hotel business, it should include: all kinds of marketing expenses for hotel service promotion, wages and salaries of employees and managers of marketing agencies, office expenses, travel expenses, transportation expenses, communication expenses, business entertainment expenses, etc.