F&B is a common abbreviation in the United States and Commonwealth countries, including Hong Kong. F&B is typically the widely accepted abbreviation for "Food and Beverage," which is the sector/industry that specializes in the conceptualization, the making of, and delivery of foods. The largest section of F&B employees are in restaurants and bars, including hotels, resorts, and casinos. For more information reference "Food and Beverage Underground", (foodandbeverageunderground.com) or Hotel F&