first of all, you should determine the accounting method of related costs according to the scale of the enterprise and the accounting requirements: for example, directly record the costs, and then charge the costs at the end of the month; First put in storage and record raw materials, collect them and record them in cost, and then make inventory at the end of the month and then offset the cost; Wait a minute. Generally speaking, if your enterprise is small and the accounting requirements are not high, you can choose the first method first. \x1d\1. If the other party can provide a formal invoice, vegetables and meat can be directly recorded in the "main business cost". \x1d\ If there is warehouse, rice oil and seasoning, it can be recorded as "raw materials" first, and recorded as "main business cost" when it is collected. If there is no warehouse, the other party can also provide a formal invoice or directly record it as "main business cost". \x1d\ gas, which can be recorded as "operating expenses-gas expenses". \x1d\2. The purchased drinks and beverages, if any, can be recorded as "goods in stock" first, and then the cost will be carried forward after they are sold; If you are qualified to sell cigarettes, the accounting method is the same as before. If not, part of your income and cost should be handled in line with the business scope of the business license. \x1d\3. Chef's salary is recorded in "Operating expenses-salary", but not in cost. The wages of service personnel can also be recorded as "operating expenses-wages", and other management personnel can be recorded as "management expenses-wages". \x1d\ Generally, the salary should be accrued first. \x1d\4. The decoration fee is recorded in "long-term deferred expenses", and the amortization period refers to the lease contract period. \x1d\5. Curtains and carpets, treatment methods, as above. \x1d\6. When warehousing, the entry: \x1d\ Debit: main business cost/raw materials/inventory goods \x1d\ Loan: accounts payable-* * company \x1d\ When paying: \x1d\ Loan: accounts payable-* * company \x1d\ Loan:. (2) Accounting entries for the catering industry: 1. Record the income (classification: dishes, drinks, cigarettes, etc.) at ordinary times, and record the expenses by department. At the end of the month, summarize the sales cost, raise depreciation, raise taxes, issue statements and buy invoices, which is basically all. 2. Purchase the supplies in the workshop, such as vegetables and seasonings, and record them according to the bill and acceptance certificate \x1d\ debit: raw materials \x1d\ loan: cash (or bank deposit) \x1d\3. Record them according to the picking list of the workshop \x1d\ debit: operating costs \x1d\ loan: raw materials \x1d\4. Loan: raw materials (red ink) \x1d\5. Carry-over costs (actual amount of operating costs this month-the number of counts at the end of the month) \x1d\ Debit: current year's profit \x1d\ Credit: operating costs \x1d\6. At the beginning of next month, record the remaining materials in the inventory table of last month in next month's account (the number of red ink counts last month). \x1d\ debit: operating costs \x1d\ credit: raw materials \x1d\ the tax paid by the catering industry is business tax, and profit and loss = operating sales-operating expenses (materials \ wages \ expenses \ other miscellaneous expenses, etc.) \x1d\ \ When obtaining operating income: \x1d\ debit: cash \. Debit: operating expenses-secondary account \x1d\ loan: cash \x1d\ When carrying forward costs and expenses at the end of the month: \x1d\ debit: profit of this year \x1d\ loan: operating expenses \x1d\ operating income carried forward at the end of the month: \x1d\ loan: profit of this year. Loan: profit distribution \x1d\ When loss occurs: \x1d\ Debit: profit distribution \x1d\ Loan: this year's profit \x1d\ x1d \ Go to the tax bureau to declare tax at the beginning of next month: \ x1d \ is declared and paid at the corresponding tax rate of income.