1, the company is a catering industry with a small business, and the dishes and ingredients purchased by the kitchen every day can be included in the raw material subject.

2, the specific accounting treatment is:

Borrow: raw materials-vegetables or ingredients

Credit: cash

3. Raw materials are raw materials and materials. Raw materials generally refer to products from mining, agriculture, forestry, animal husbandry and fishery; Processed products generally refer to some processed raw materials. For example, logs produced in forestry belong to raw materials, and when processed into plates, they become materials. However, the division of raw materials and materials in real life and production is not necessarily clear, so the word raw materials is generally used as a generic term.