What is the account of the renovation and maintenance costs of the restaurant?

The decoration expenses of the hotel can be directly recorded in the management expense account of the financial statements.

Management expenses refer to the expenses incurred by the administrative department of the enterprise to provide various supporting services for the management and organization of production and operation, including the salary and welfare expenses of management personnel, the depreciation cost of the company, the repair cost, the technology transfer fee, the amortization expense of intangible assets and deferred assets, and other management expenses (office expenses, travel expenses, labor insurance premiums, land use tax, etc.). Management expenses are a kind of period expenses, which mainly refer to the various expenses incurred by the administrative departments of enterprises to organize and manage various support services for production and business activities. Specifically, the items included are:

Including the headquarters (company) expenses (including headquarters management salaries, employee welfare expenses, travel expenses, office expenses, depreciation costs, repair costs, material consumption, amortization of low-value consumables, etc.), research and development expenses (technology development expenses), labor protection expenses, business entertainment expenses, trade union funds, employee education expenses, shareholders' meeting and board of directors fees, start-up expenses promotion, intangible assets marketing (including land use fees, land loss compensation fees), bad debt losses, stamp duty and other taxes, fire protection expenses, Greening fees, sewage fees, foreign affairs fees, and legal, financial, data processing and accounting costs (consulting fees, litigation fees, intermediary fees, trademark registration fees, etc.).

In order to account for and supervise the occurrence and carry-over of management expenses, our enterprise should be set up"Management fees"Subjects. The debit side of the account is registered with the various administrative expenses incurred by the enterprise, and the credit side is transferred at the end of the month"Profit for the year"There should generally be no balance at the end of the month for the administrative expenses of the account.