the internal account is the real account within the company, which records all the economic business of the company, and is for the managers of the enterprise. All the income and expenditure should be listed, and all the documents of real business should be made. In short, internal accounts are mainly used for internal management, reflecting the most real income, expenses, profits and balances of various subjects of the enterprise.

For catering joining, the internal account of the enterprise has the following contents:

It can be included in "operating expenses" or "management expenses", which mainly affects the current and current catering operating profit indicators.

borrowing: operating expenses-franchise fees

lending: bank deposits

borrowing: management fees-franchise fees

lending: banks.