The take-away service fee of catering enterprises needs to be accounted by the sales expense subject-take-away service fee.

The increase of expenses is included in the debit accounting, and at the same time it will lead to the decrease of monetary funds, and the decrease of assets is included in the credit accounting.

The accounting treatment of the take-away service fee paid by catering enterprises is,

Borrow: sales expenses-take-away service fees,

Loan: bank deposits and other subjects.