If the restaurant buys 1,000 yuan of tableware, is it good to use the social score?

If you are a general taxpayer and can obtain a special invoice, you can deduct the input tax debit: operating expenses - tableware.

Tax Payable - VAT Payable - Input VAT.

Credit: Bank deposits.

Low-value consumables are included first, and then amortized to include administrative expenses.

The first-level subject of low-value consumables is management expenses, but the tableware of your restaurant is obviously placed in the main business cost

1. Low-value consumables refer to the material equipment and labor materials necessary for enterprises in the process of business operation with relatively low individual value or short service life, and cannot be used as fixed assets accounting, such as tools and appliances, management tools, glassware, labor tools, etc. All materials and equipment with a unit value of less than 2,000 yuan and a service life of less than two years are classified as low-value consumables.

2. When purchasing low-value consumables.

Borrow: low-value consumables.

Credit: Bank deposits.

3. The methods of amortization of low-value consumables are: one-time amortization method, five-five amortization method, and installment amortization method. The unit can arbitrarily choose an amortization method according to the actual situation, but once the method is determined, it cannot be changed at will.

4. Amortization entries.

Borrow: Administrative expenses - amortization of low-value consumables.

Credit: Low-value consumables.

5. The new accounting standards have cancelled the "low-value consumables" account and changed the account to "turnover materials - low-value consumables".