本刊收到许多读者来信,反映目前有些做食堂会计工作的同志不懂会计,食堂帐目比较乱,有的甚至没有会计核算,要求本刊介绍一些食堂会计核算方面的知识.同时,我们也收到不少介绍食堂会计核算方面的稿件,这些稿件有的是专讲企业职工食堂核算的,有的是专讲机关食堂核算的,有的是讲一般食堂核算的;从地区上说,有的是根据南方的情况设计的,有的是根据北方的情况设计的,有的是根据大中城市的情况设计的,有的是根据农村和小城镇的情况设计的;从规模上说,有的是根据大型食堂需要设计的,有的是根据中小型食堂需要设计的.这些稿件的文字一般都比较长,少的也有几千字,多的有一万多字,甚至几万字.本刊篇幅有限,很难分别刊登,一一介绍.同时考虑到,尽管各类食堂情况不同,形式多样,但核算的内容大体相同.因此,我们选登李仲玉同志的这篇文章,供搞食堂会计工作的同志们参考. The magazine received many letters from readers, reflecting that at present some comrades who do accounting work in canteens do not understand accounting, messy accounting accounts, and some do not even have accounting and require that this magazine introduce some accounting knowledge in the canteen. Meanwhile, we also Received a lot of manuscripts about the accounting aspects of the canteen, these manuscripts are some of the accounting staff canteens accounting company, and some special institutions Accounting canteen accounting, accounting for general canteens accounting; from the area, some are designed according to the situation in the South , Some are designed according to the situation in the north, some are designed according to the conditions of large and medium-sized cities, and some are designed according to the conditions in rural areas and small towns. In terms of scale, some are designed according to the needs of large canteens, and some are designed according to the needs of small and medium-sized canteens Of these manuscripts are generally longer texts, there are few few thousands of words, more than ten thousand words, or even tens of thousands of words.This print is limited, it is difficult to publish separately, one by one .At the same time consider that, despite Different kinds of canteens have different forms and forms, but the contents of accounting are generally the same. Therefore, we selected Mr. Deng Zhongyu’s article for engaging in canteens Comrades of accounting work for reference.