1. Edible materials transferred to restaurants should be included in the subject of "operating costs"

Borrowing: operating costs

Lending: raw materials

2. Description

1. The catering industry belongs to the service industry, and it is applicable to the Accounting Standards for Business Enterprises or the Accounting Standards for Small Enterprises according to its scale. The standard sets the subject of "production cost" to account for various production costs incurred by enterprises in industrial production, including the production of various products (finished products, homemade semi-finished products, etc.), homemade materials, homemade tools, homemade equipment, etc. The accounting of the catering industry can refer to the accounting treatment.

2. When purchasing ingredients, enterprises should put them in storage first, debit "raw materials" and credit "bank deposit". It is transferred to the restaurant for processing, and transferred from the credit of "raw materials" as an important part of operating costs (direct materials). The increase in operating costs is debited to the subject of "operating costs".

3. The operating costs of the catering industry include ingredients, processing costs, service fees, restaurant management fees, etc., which are matched with the operating income to calculate the operating profit.