Restaurant cooking skillsThe techniques of cooking on a high-heat stove in a restaurant included using high-temperature heat, pre-treatment, and choosing the right pot. The restaurant's high-heat stove could provide high-temperature firepower, making the dishes stir-fried more quickly and evenly. In addition, restaurants usually pre-processed vegetables before cooking, such as boiling vegetables or sizing meat with oil to reduce moisture and improve the taste. At the same time, choosing a suitable pot was also the key. For example, a slightly thicker pot could maintain heat, and a longer burning time could increase the firepower. However, the firepower of a household gas stove was relatively small, but it could make up for the lack of firepower by heating the pot. In short, the cooking skills of a restaurant's high-fire stove mainly depended on the firepower, pre-treatment, and the choice of pots.
What are the methods and skills of cooking accounts?The following are the methods and skills of accounting for food and beverage:
- ** Basic vocabulary **: You need to master basic accounting terms such as account, ledger, assets, Liabilities, equity, income, expenses, balance, etc.
- In terms of common phrased verb phrases, keep the books, record transactions, prepare financial statements, calculate taxes, audit the books, and other phrased verb phrases are often used to describe work processes such as bookkeeping, reviewing, and preparing financial statements.
- ** Number, date, and currency **: You can use "$" or "USD" to represent USD. Innumerable numbers without decimals were expressed as "$X,XXX", while decimals were expressed as "$X,XXX.XX".
- ** Bill and Report **: Bill includes Receiptions, Notifications, and payment slips. Report includes Balance sheet, profit and loss statement, and cash flow statement.
- ** Commonly used terms and contractions **: For example, the profit before corporate income tax, depreciations, and amortizations, etc.
In the specific operations of the food and beverage accounts:
- In terms of the cost of ingredients: If the other party could provide a formal receipt, vegetables and meat could be directly recorded as "main business cost"; if there was a warehouse, rice oil and seasoning could be recorded as "raw materials" first, and then recorded as "main business cost" when used; if there was no warehouse and there was a formal receipt, they could also be directly recorded as "main business cost".
- For gas, it could be recorded as "operating expenses-gas fee."
- For drinks and beverages, when there is a warehouse, the purchased drinks and beverages are first recorded in the "merchandise inventory", and the cost is carried forward after the sale. The accounting method is the same when there is the qualification to sell cigarettes. If there is no such thing, the income and cost processing must be in line with the business scope of the business license.
- As for the salary of the staff, the salary of the chef was recorded in the "operating expenses-salary". The salary of the service staff could also be recorded in this account. The salary of other management personnel was recorded in the "management expenses-salary". Usually, the salary had to be withdrawn first.
- As for renovation costs, they were recorded in the "long-term amortized expenses", and the amortized period referred to the lease contract.
The accounting entry for the warehouse entry was: Borrowing: main business cost/raw materials/merchandise inventory; Lending: accounts payable. Food and beverage accounting generally used the method of "squeezing out costs". For example, when purchasing raw materials such as vegetables, borrow: raw materials, loan: bank deposits/cash on hand; enter the account according to the material collection and delivery order, borrow: operating cost (operating cost), loan: raw materials; at the end of the month, when the inventory list enters the account, borrow: operating cost (red), loan: raw materials (red); finally carry forward the cost, borrow: current year profit (current year profit), loan: operating cost.
As for the method of accounting for food and beverage expenses:
- Meal tickets during the employee's business trip: Meal tickets with customers are included in the "business entertainment expenses"; expenses within the employee's personal allowance standard are included in the "travel expenses".
- Catering related to corporate entertainment: The entertainment and food expenses paid for the business are included in the "business entertainment expenses".
- Food and beverages related to employee welfare, such as employee dinners, holiday gifts, overtime meal subsidies, etc., are included in the "employee welfare expenses".
- Meeting-related food and beverage: The food and beverage expenses incurred during the company's meeting will be included in the "conference expenses", but the meeting notice, meeting minutes, and other supporting documents must be provided.
Food and beverage service is a non-deductible item. If you obtain a food and beverage ticket, you cannot deduct it. If the food and beverage expenses and accommodation expenses are written on the same ticket, you can check the certification, and the food and beverage expenses will be transferred out. Or you can directly change the tax amount on the ticked platform. Only the accommodation expenses will be deducted, and the food and beverage expenses will not be deducted.
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