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The loin yields the most tender and expensive cuts of beef–but not the most flavourful.  The choicest portion is the tenderloin, which is exquisitely tender and lean.   The top loin and sirloin aren’t as tender, but they’re a bit more flavourful.  Cuts from the loin require very little work to taste great.  Indeed, steak lovers consider it almost a sacrilege to marinate them, or to cook them beyond medium rare.    
The round is a kind term for the rear end of the carcass.  Those muscles are well exercised, so round cuts tends to be a bit tougher and leaner than cuts from the loin.  Round cuts do well if they’re cooked with moist heat, and many of them can also be roasted, as long as they’re not overcooked.

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