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How do catering companies set up accounts for school canteens, and what is the accounting process?

In addition, a set of accounts should be set up for separate accounting. All accounts related to the canteen should not appear in the catering company, and the tax authorities should not disclose this matter when auditing the accounts.

the accounting process is the same as that of the company, except that there is no tax, and the insurance expenses of the workers concerned are accrued and the other payables are credited.