What subject does the banquet free mineral water enter?

Charge to sales expense-material consumption account.

The hotel's free water should be included in the sales expenses-material consumption. The new accounting standard not only does not give the definition of low-value consumables, but also does not set the first-level subjects of low-value consumables. Instead, the low-value consumables and packaging materials under the enterprise accounting system are merged into the subject of turnover materials. Therefore, low-value consumables can be simply understood as various appliances that enterprises cannot use as fixed assets.

Management expenses refer to the expenses incurred by the administrative department of an enterprise for organizing and managing production and business activities. Specific items include: company funds, trade union funds, unemployment insurance premiums, labor insurance premiums, directors' dues, agency fees, consulting fees, attorney fees, business entertainment expenses, office expenses, travel expenses, post and telecommunications expenses, greening expenses, manager's salary and welfare expenses, etc. Refers to the expenses incurred by the board of directors and the administrative department in the operation and management of the enterprise.