food and beverage expenses. Because drinking tea is included in catering, the invoice should be issued for catering expenses. Catering invoice is a special invoice for catering industry. Invoice refers to the written proof of receipt and payment provided by all units and individuals in the purchase and sale of goods, provision of labor services or acceptance of labor services and other business activities. It is the legal certificate of financial revenue and expenditure, the original basis of accounting, and an important basis for law enforcement inspection by audit institutions and tax authorities.