You can first pay the specific manager of the contracted canteen through other receivables. Let him use the money to turn around. All the specific accounts are called the canteen's own accounting. At the end of the year, the canteen will return other receivables, and if there is income, it will be included in non-operating income.

You only need to do three items throughout the year:

1. Borrow: other receivables-person in charge of contracted canteen.

Loan: bank deposit or cash.

The voucher is the person's iou.

If the amount is large, let him take some legal invoices and submit the reimbursement first:

Borrow: management fee

Loans: other receivables-individuals

What invoice you get depends on how you grasp it.

2. Cancellation at the end of the year

Borrow: cash

Loans: other receivables-individuals

Use the company receipt as proof.

3. Deal with the profitability of the canteen

Borrow: cash

Credit: income from business office

Use the company receipt as proof.