目前,各地国营和集体饮食店大都实行了会计独立核算,这在发挥企业和职工的积极性和提高企业经济效益上都有显著效果。饮食店在实行独立核算以后,应特别注意加强会计核算工作,根据制度规定和本系统会计核算的要求,建立健全适合各饮食店特点的核算方法和管理制度。就我所了解,目前不少饮食店在经济核算方面存在不少问题,需要加以解决。现就饮食店的会计核算方法问题,提出一点粗浅意见。 (一) 原材料的核算饮食店的原材料一般是就地采购,小型饮食店购进后直拨厨房使用。较大饮食店应设原材料专库或专职保管员。对现用现购的零星原材料,大多直拨厨房使用。不论大店、小店,都应建立健全原材 At present, most state-run and collective catering establishments in all parts of the country have practiced independent accounting for accounting purposes, both of which have notable effects in exerting the enthusiasm of enterprises and staff and improving the economic efficiency of enterprises. After implementing independent accounting, restaurants should pay special attention to strengthening accounting work. According to the rules of the system and the requirements of the system accounting, establish and improve the accounting methods and management system suitable for each restaurant. As far as I know, at present many restaurants have many problems in economic accounting and need to be resolved. Now on the accounting method of the restaurant, put forward a few superficial opinions. (A) the accounting of raw materials Restaurant raw materials are generally purchased locally, small restaurants buy direct dial kitchen use. Larger restaurants should set up raw materials or full-time custodian. Cash on the existing purchase of raw materials, mostly direct dial kitchen use. Whether large stores, shops, should establish and improve the raw materials