What account is the restaurant tablecloth counted as the supply, and what account is the restaurant

PVC tablecloths purchased by restaurants can be included in management expenses; If the restaurant is a general taxpayer enterprise, it can be directly included in the cost.

Management expenses refer to the expenses incurred by the administrative department of the enterprise for the organization and management of production and business activities. Including: start-up expenses incurred during the preparation of the enterprise, company expenses, trade union funds, board of directors fees, litigation fees, business entertainment expenses, real estate tax, vehicle and vessel tax, land use tax, stamp duty, technology transfer fees, etc., incurred by the board of directors and administrative departments in the operation and management of the enterprise or should be borne by the enterprise.

Administrative expenses are period expenses and are included in the profit or loss of the current period in the current period.

Cost is the economic value of producing and selling a certain type and quantity of products in terms of resources, measured in monetary terms. Enterprises need to consume means of production and labor for product production, and these consumption are measured in money in the cost, which is manifested as material costs, depreciation expenses, wage expenses, etc. The business activities of an enterprise include not only production but also sales activities, so the expenses incurred in sales activities should also be included in the costs.

At the same time, the expenses incurred to manage production should also be included in the cost. At the same time, the expenses incurred in order to manage production and business activities also have the nature of forming costs.