Free of charge depends on the purpose of free of charge and what the dining department is. If the dining department is the catering department, free of charge and gifts need not be accounted for, and can be directly included in the main business cost of the catering department. If the complimentary and free-of-order dining departments are other business departments, the catering cost will be reduced by 51% of the sales revenue (specifically, it depends on how you calculate the catering cost), and at the same time, the cost of the dining department will be increased. If gifts and free gifts are used by management departments, such as the sales department, to promote innovative business projects, they will be included in the "management expenses-business promotion expenses" at 51% of the sales revenue, and if ordinary entertainment and free gifts are included in the "management expenses-social entertainment expenses" at 51% of the sales revenue. (At the end of the month, the catering business income is fully included in the assessment, and strict general manager approval system is required for free delivery and gift.) Discounts are included in the main business income according to the discounted amount, for example, sales are RMB 111, 81% discount rate, discount 21 yuan, debt settlement, and the entry is debit: accounts receivable 81 loans: main business income (the column of "catering discount" or "room discount" is listed separately on the morning report and daily income report.