The catering expenses are included in the business hospitality account if they are for entertaining customers, and included in the welfare account if they are employees in the unit.

Accounting subjects are categories that classify the specific contents of accounting elements. The specific contents of accounting objects are different, and the management requirements are also different. In order to comprehensively, systematically and classifiedly check and supervise the occurrence of various economic businesses, as well as the increase and decrease of various assets, liabilities, owners' rights and interests and various gains and losses caused thereby, it is necessary to set up accounting subjects according to various accounting objects.

Setting accounting subjects is to scientifically classify the specific contents of accounting objects, and it is a method of classified accounting and supervision.

accounting classification:

1. Asset subjects: according to the liquidity of assets, it is divided into subjects reflecting current assets and subjects reflecting non-current assets.

2. Liabilities: according to the repayment period of liabilities, it is divided into subjects reflecting current liabilities and subjects reflecting long-term liabilities.

3. * * * Similar subjects: * * The characteristic of similar subjects is to define their nature from the direction of their ending balance.

4. Owner's equity subjects: according to the formation and nature of equity, it can be divided into subjects reflecting capital and subjects reflecting retained earnings.

5. Cost subjects: including production costs, labor costs and manufacturing expenses.

6. Profit and loss subjects: divided into income subjects and expense subjects. Income subjects include main business income, other business income, investment income and non-operating income. Expense accounts include main business costs, other business costs, business taxes and surcharges, other business expenses, sales expenses, management expenses, financial expenses and income tax expenses.