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一、饮食业的会计核算饮食业既具有工业户的某些经营特点(自己加工烹制),又具有商业户的某些经营特点(食品直接卖给顾客)。其经营过程短(随时烹制、随时出售),资金周转快。主要有三个经营环节: 1.购入原材料的核算。饮食业的原材料主要有主食品、副食品、调味品三大类。购进后,若直接交给操作间,可直接增记“经营成本”。减记“现金”或“银行(信用
First, the accounting of the catering industry Catering industry both with some of the operating characteristics of industrial households (their own processing cooking), but also has some of the commercial business operating characteristics (food sold directly to customers). Its business process is short (ready to cook, ready to sell), quick cash flow. There are three main business areas: 1. Accounting for the purchase of raw materials. The main raw material of the catering industry is the main food, non-staple food, condiments three categories. After purchase, if directly to the operation room, can be directly added ”operating costs “. Write down ”cash “ or ”bank (credit