During the preparation period of the restaurant, a batch of floor tiles for decoration and how to ma

Borrow: Long-term amortized expenses - restaurant renovation costs Credit: monetary funds or accounts payable, other payables The same goes for freight.

The amortization period shall not be less than 3 years, and when amortized, borrow: borrow: management expenses - welfare expenses credit:

Long-term amortized expenses - restaurant renovation costs.

It depends on whether the restaurant itself is leased or purchased.

If it is a lease, the decoration cost can be included in the current construction cost (management expense) at one time, and if the amount incurred is large (alone or in combination with other decoration costs), it can be included in the long-term amortization cost and amortized within a reasonable period;

If it is a purchased property, and the amount is large (alone or in total with other maintenance costs), it can be included in the original value of fixed assets, and if the amount is small, it will also be collected in the preparation fee at one time.

Material purchases are debited first, and accounts payable are credited; At the end of the month, raw materials are debited and material purchases are credited; Finally, accounts payable are debited and cash on hand is credited.

In general, the amount is not very high, and the direct expense is included in the management costs.

Borrow: Administrative expenses.

Credit: Bank deposits.

One by one, this requires a clear entry for each transaction.

Recorded in batches, the same batch of good material brands and quantities and unit prices are finally the total price.