According to the meaning of the question, the company canteen means that the company does not take the canteen as its main business income, and its purchase and distribution can be regarded as fixed assets according to the fixed assets management system (or other similar systems). If the amount is less than the lower limit, it can be directly included in the current profit and loss (management expenses). The entry is:

As a fixed asset:

Borrow: fixed assets

Loan: bank deposit (cash on hand)

As current profit and loss:

Borrow: management fee

Loan: bank deposit (cash on hand)

Management expenses: refers to various expenses incurred by the administrative department of an enterprise for organizing and managing production and business activities.

Fixed assets management system: Fixed assets management system is an institutional method to manage all fixed assets of the company. Its formulation can strengthen the management of fixed assets, grasp the composition and use of fixed assets, and ensure that the company's property is not damaged. Enterprises can add or delete the specific contents of the fixed assets management system according to their own different situations, so as to improve the enforceability of the system. This system is generally formulated and promulgated by the financial department.