Tax declaration. National tax/local tax: monthly: business tax, personal income tax, dike fees, etc.

Recognition of income. Main income: meals, drinks, services and other income. ?

Settlement method: eat first, then settle, bill collection settlement, cash settlement.

No matter what kind of settlement method is adopted, the cashier should prepare a daily statement of operating income after the daily business is over and submit it to the finance department together with cash. After the financial audit is correct, determine the income.

Debit: cash/bank deposit/accounts receivable. Loan: income from main business.

Composition of catering cost items. Raw materials: (grain, non-staple food, vegetables, condiments). Fuel cost: gasoline, etc. Goods purchased: cigarettes, wine, drinks, etc.

Food and beverage cost accounting. Can be stored and has a certain shelf life. When purchasing, borrow from the obtained invoice: raw material loan: cash/bank deposit, and borrow from the outbound order: main business cost loan: raw material.

Cannot store. When purchasing, it is directly collected by the kitchen. Debit: main business cost. Loan: cash/bank deposit.

The wages of service personnel are recorded as "operating expenses".

Accrued business tax = total income *5%=A (urban construction tax 7% or 5%, education fee 3%, local education fee 2%). Settle profit and loss.