The accounting treatment of catering invoices purchased by catering industry is the same as that of general enterprises, and it is included in the subject of "management expenses".

1. The cost of purchasing VAT invoices is directly included in the management fee.

Debit: management fee xx

Loan: cash (bank deposit) xx

2. The purchase of invoices and the annual inspection belong to the accounting category of "management expenses", and only the expenses incurred in the bank, such as buying checks and handling various formalities, enter the "financial expenses" subject.