Bowls, pots, tables, chairs, tablecloths, etc. in catering industry should be included in the subject of turnover materials, and low-value consumables can be set in the secondary detailed subjects.

Turnover materials refer to materials that can be used by enterprises for many times and gradually transfer their value, but still remain in their original form and are not recognized as fixed assets, such as packaging materials and low-value consumables.

the planned cost or actual cost of enterprise's turnover materials, including packaging materials and low-value consumables, shall be accounted by the subject of "turnover materials". This course can be divided into "in stock", "in use" and "amortization" according to the types of reusable materials.