Plus if you're not automatically controlling portions, a bottle of liquor can have a very wide range of plausible drinks-sold-per-bottle. Probably by a factor of two or so.
Exactly. You can easily get a few hundred dollars from a single bottle if you do it right. Just think of all those 10-15 USD mixed drinks that have maybe a shot or two of booze in them.
Yes, depending on the drink. You could probably safely forge the accounting for that stuff though, and if not, that stuff is ultra cheap anyway. Soda-water, ice, fruit, etc could all be pretty much ignored.