The income and expenses carried forward by the catering industry at the end of the month mainly include:

1. Carry-over of income

Debit: main business income, other business income and non-operating income.

Loan: profit this year

2. Carry-over of period expenses

Debit: this year's profit

Loans: management expenses, sales expenses and financial expenses.

3. Carry-over of costs and expenditures

Debit: this year's profit

Loans: main business costs, other business expenses and non-operating expenses.

4. Tax carry-over

Debit: this year's profit

Credit: business tax and surcharges

income tax expense