Should I enter the goods in stock when I receive the money for drinks?

Borrowing inventory goods, input tax lending accounts receivable involves value-added tax and surcharges, stamp duty and enterprise income tax.

When offsetting accounts, debit: taxes and value-added tax (input tax) should be paid for inventory goods; credit: accounts receivable and non-operating expenses. Issued to employees: debit: payable to employees, loan: tax payable on inventory goods, value-added tax payable (transferred-out input tax).