Hotels don't pay for raw materials, but things are used to transfer costs. Can I do this?

The hotel purchases raw materials, but it doesn't pay, and it doesn't pass the accounting of raw materials. You are right.

Debit: main business cost

Loan: accounts payable-xxx unit

?

If the hotel purchases raw materials and needs to be accounted for through the raw material account, then

At the time of purchase:

Borrow: raw materials

? Credit: accounts payable-accrued expenses

Run out of carry-over cost

Debit: main business cost

Loan: raw materials