According to the operating practices of catering enterprises such as Submarine Fishing, there will be a large amount of cash outflow before the Spring Festival. On the one hand, it is used for employees' year-end wages and bonuses, on the other hand, it is used for the hoarding and stocking of ingredients during the holiday season. But the outbreak has plummeted its revenues. If it is not controlled in the short term, undersea fishing, as a food and beverage enterprise with a strong dependence on cash flow, may be caught in a crisis of broken capital chain, unable to pay the necessary costs such as goods, rent, wages and so on.