Kitchen equipment is also a fixed asset, which needs to be depreciated and included in the cost of catering.

Costs and expenses in the restaurant industry

1, employee wages: refers to the wages of departmental personnel, according to the relevant provisions of the allocation.

2, employee welfare costs: refers to the state regulations should be paid to the staff of the enterprise bath, transportation, one-child fee, milk fee, books and newspapers, family visits and other expenses.

3, working meals: refers to the enterprise in accordance with the provisions of the provisions of the working meals for employees to pay the cost.

4, material consumption: including daily supplies, office supplies, daily maintenance materials, spare parts and other expenditures.

5, packaging costs: refers to tourism services enterprises in the sale of goods and other business activities consumed in the expenditure on packaging items.

6, storage costs: refers to travel service enterprises to provide guests with luggage, clothing and other items of storage expenses.

7, exhibition costs: refers to the expenditure incurred by the enterprise to organize exhibitions.

8, cleaning and sanitation costs: refers to hotels, restaurants, hotels, restaurants and other businesses to maintain the cleanliness of the service venues and equipment and the expenditure incurred.

9, amortization of low-value consumables: refers to the amount of low-value consumables used by the enterprise amortized to the current period.

10, depreciation: refers to the fixed assets within the enterprise in accordance with the provision of business services and the relevant provisions of the calculation of depreciation included. Departments can also not be depreciation expense, the enterprise unified depreciation, included in administrative expenses.

11, fuel costs: refers to the catering sector cooking food actually paid gas costs, bus rental and other gasoline, diesel fuel costs of the actual expenditure.

12, repair costs: refers to the department's property repair expenditures.

13, utilities: refers to the actual expenditure on utilities within the enterprise departments.

14, uniforms: refers to the expenditure on the work clothes of employees in various departments.

What is the gas bill of the catering company?

Catering company gas costs are included in the cost of goods sold account (the former operating expenses accounting account). If the gas is used in the back of the kitchen, it can be recorded in the cost of doing business - gas, the front of the room is recorded in the cost of goods sold - gas.

In the new accounting standards in the cost of goods sold, only the operating expenses changed to selling expenses, both are the same. Catering gas, electricity, water expenses, can be in the cost of sales in the camp set up a separate accounting for secondary accounts. Separate accounting in the secondary accounts, to facilitate corporate control of the cost of each department's rate.