Consult the local tax authorities about canteen tax; The details of the self-made vouchers in the canteen should be accounted for separately, and there should be a canteen account, how many vegetables, rice and spices to buy every day, without invoices and receipts, and a detailed account; You can use the canteen manager to advance the reserve fund first and then transfer the money after settlement. Entries are debit, other receivables and canteen manager; Loans, cash or bank deposits; Loans, management fees and employee salaries at the time of settlement; Loans, other receivables and restaurant managers.