The catering expenses of liquor tasting will be accounted for: the catering expenses can only be used as business entertainment expenses, and the commercial liquor can be recorded as sales expenses-business publicity expenses. Accounting entry of catering industry:

usually record income (classification: dishes, drinks, cigarettes, etc.), and record expenses by department. At the end of the month, summarize sales costs, raise depreciation, raise taxes, issue statements and buy invoices, which is basically all. Purchase of vegetables, spices and other workshop supplies, according to the bill and acceptance list.

under the subject of "operating income", detailed subjects such as catering income, wine income and other income should be set. Under the "Operating Cost" account, detailed accounts such as labor cost, material cost and direct cost are set for accounting. If the company has multiple accounting (business entity) items, a secondary account can be set up under the subjects of operating income and operating cost.

catering expenses include:

there are operating expenses, management expenses and financial expenses, in which the operating expenses and management expenses include workers' wages, welfare expenses, telephone charges, office expenses, travel expenses, utilities, repair expenses, stamp duty, etc., as well as various expenses that should be amortized this month, such as rent and depreciation expenses. In addition, there are industrial and commercial management fees and various taxes payable. The cost should be alcohol, various drinks, vegetables, meat, pasta and so on.

Accounting for catering enterprises is not complicated. Like other industries, accounting subjects (accounts) such as assets, liabilities and owners' equity should be set up. And the income, cost, expenses and profits are accounted for in detail. Settlement and collection of sales accounts, procurement and management of materials, etc. When establishing an account, you can set the following accounting subjects (accounts) for accounting.

the above content reference: Baidu Encyclopedia-management fees