1. The canteen is essentially catering, and catering food has the characteristics of instant processing and instant use, so only labor costs are accounted for, not finished products.

2. Physical inventory accounting can have a certain storage period, and spare food and non-food raw materials and accessories, such as rice, flour, oil, seasoning, dried vegetables, cigarettes, wine, drinks, paper, chopsticks and other disposable consumables, can be stored. This part can be accounted for by commodities and raw materials:

When purchasing and warehousing:

Borrow: raw materials

Loans: cash on hand, bank deposits, etc.

At the time of collection:

Debit: labor cost

Loan: raw materials

When carrying forward:

Debit: main business cost

Loans: labor costs