1. If the catering fee is received and an invoice is issued, do it:

Borrow: cash;

loan: income from main business;

2. Do it at the end of the month:

Borrow: business tax and surcharge;

loan: tax payable: business tax payable;

loan: taxes payable: urban construction tax/education surcharge/local education surcharge, etc.

3. Carry forward the operating income at the end of the month:

Borrow: main business income/other business income/non-business income;

loan: this year's profit;

4. At the same time, carry forward the expenses during the period:

Debit: this year's profit;

loan: management expenses/operating expenses/financial expenses;

loan: business tax and surcharge, etc.