1. Tax declaration

1. National tax/local tax: monthly: business tax, personal income tax, embankment fee, etc.

2. Confirmation of income

Main income: meal income, beverage income, service income and other income

Settlement method: 1. Settle after eating first; 2. Settle by billing and collection; 3. Cash sales. After the financial audit is correct, determine the income.

Borrowing: cash/bank deposits/accounts receivable

Loan: income from main business

III. Composition of catering cost items

1. Raw materials: (grain, non-staple food, vegetables and condiments)

2. Fuel costs: gas

3. Purchased goods: cigarettes, wine and condiments.

Borrow: raw materials

Loan: cash/bank deposit

When collecting, borrow: main business cost

Loan: raw materials

2.

When purchasing, directly collect from the kitchen

Borrow: main business cost

Loan.