食品企业的会计核算和财务管理面临着繁重的任务和困难,本文笔者结合自己专业知识和工作经验,从食品企业会计核算的关键点、原材料供应过程的核算、食品生产过程的核算、食品销售过程的核算、月末损益结转和年终利润结转六个方面提出食品企业简易会计核算法,以期给同行业人士提供一些参考,达到和大家共同探讨的目的。 The accounting and financial management of food enterprises are faced with arduous tasks and difficulties. In this paper, combining my own professional knowledge and work experience, the author analyzes the key points of food accounting, raw material supply process accounting, food production process accounting, food sales process Accounting, carry-over at the end of profit and loss and carry-over profit at the year-end six aspects of the simple accounting method of food enterprises, with a view to provide some reference to the industry to achieve and we explore the purpose.