what are the main accounting subjects involved in the catering industry? \x1d\ Specific accounting, general process and entries: \x1d\ 1) Purchase of raw materials such as vegetables \x1d\ Borrowing: Raw materials-vegetables \x1d\ Raw materials-meat \x1d\ Loan: cash/accounts payable \x1d\2) Payment of labor wages, withdrawal and payment \x1d\ Borrowing. Borrow: Payable salary-salary \x1d\ Loan: cash \x1d\3) Purchase of accessories \x1d\ Borrow: Main business cost \x1d\ Loan: cash \x1d\4) Purchase of equipment that meets the requirements of fixed assets, such as air conditioner \x1d\ Borrow: fixed assets \x1d\ Debit: operating expenses-rent \x1d\ operating expenses-utilities \x1d\ loan: cash/bank deposit/accounts payable \x1d\6) income \x1d\ debit: cash/accounts receivable \x1d\ loan: main business income \x1d\7) income is deposited in the bank \ x1d. 8) Depreciation accrual \x1d\ debit: operating expenses \x1d\ credit: accumulated depreciation \x1d\9) calculation tax \x1d\ debit: main business tax and surcharges \x1d\ credit: tax payable-business tax \x1d\ tax payable-urban construction tax \x1d\ tax payable- Debit: main business cost \x1d\ loan: raw materials \x1d\ loan: this year's profit \x1d\ loan: main business cost \x1d\ operating expenses \x1d\ main business taxes and surcharges \x1d\ income tax expenses \x1d\11) Carry-over income \x1d\ loan: main business.