1, meat, vegetables and other products that need to be processed are raw materials. Inventory is included in the cost

2. Inventory goods can be sold when they are out of the warehouse, such as cigarettes and alcohol.

3. Low-value consumable articles with high unit value but short service life. Hotel catering industry generally includes: cotton fabrics (tablecloths), porcelain glassware (cups, plates, bowls, etc.), office desks and chairs, etc. Among them, office desks and chairs can be amortized by 55%, and cotton fabrics and glassware can be amortized on schedule according to the expected service life, which is more reasonable.

4. Materials and supplies are consumables with low value and fast consumption. Such as napkins, toothpicks, printed matter, bills, washing products, cleaning products, etc.