1 If most hotels consume in time,

Debit: cash on hand, bank deposit,

Loan: main business income, small-scale tax payable-VAT payable, general taxpayer tax payable-VAT payable-output tax.

2 involves the deposit or security deposit, or the canteen enterprise prepays the meal fee,

Debit: cash on hand, bank deposit,

Loan: accounts received in advance. After consumption or no refund, it will be transferred to operating income when the canteen is settled at the end of the month.

Debit: accounts received in advance,

Loan: main business income, small-scale tax payable-VAT payable, general taxpayer tax payable-VAT payable-output tax.