Analysis:

The site decoration expenses shall be amortized within a short period between the next decoration time and the lease time, and the specific treatment is as follows:

When expenses are incurred:

Borrow: prepaid expenses

Loans: bank deposits

Amortization:

Borrow: management fee

Loan: prepaid expenses

The second question:

The purchased tableware can be treated as low-value consumables and accounted for by the 50-50 amortization method.

Borrow: low-value consumables

Loans: bank deposits

Tableware generally does not exceed 3000 yuan or 5000 yuan. Generally, it should not be treated as fixed assets, but as low-value consumables!