The food and beverage industry is engaged in the processing and cooking of food for sale, and the provision of premises and equipment, specializing in customer service industry. It includes a variety of types and flavors of Chinese restaurants, restaurants, restaurants, restaurants, cafes, snack bars, snack stores, teahouses and so on. With production and processing, labor services, commodity retailing three functions. The size of the enterprise varies, operating a wide range of varieties, production and processing process is relatively short, while doing the sale, sales, service and production are closely linked. Some catering establishments are also attached to the outsourcing of goods such as tobacco and alcohol and other retail business, to facilitate customers. In accounting, should be different situations, the comprehensive use of industrial and commercial accounting methods.

The catering industry is China's earlier release of the industry. The continuous influx of internationally renowned catering enterprises, China's catering industry, the business philosophy, service quality standards, cultural atmosphere, dietary structure, the quality of employees required to have a profound impact. It can be predicted that the future of China's catering industry, the competitive situation is intense will remain.

Domestic catering industry as a result of going abroad, multinational business enterprises are not many, Chinese food in overseas development of the main customer base or Chinese overseas Chinese, Chinese food is also one of the pillars of the world's Chinese economy today. However, due to the Chinese food requirements for a variety of varieties, cooking process varies, seasonal changes in the diet to produce different requirements.