If it is a hotel kitchen utensils repair should be added to: administrative expenses: maintenance costs account, if it is a business / unit of the employees. Cafeteria incurred kitchen utensils maintenance should be added to: administrative expenses - employee welfare costs account.

The tableware of the catering industry is not a fixed asset and should be recorded in the low value consumables account.

1, asset class accounts: according to the liquidity of the asset is divided into reflecting the current assets of the account and reflecting the non-current assets of the account.

2, liability accounts: according to the repayment period of liabilities are divided into accounts reflecting current liabilities and accounts reflecting long-term liabilities.

3, *** like subjects: *** like subjects are characterized by the need to define their nature from the direction of its closing balance.

4, owner's equity accounts: according to the formation and nature of equity can be divided into accounts reflecting capital and accounts reflecting retained earnings.

5, cost accounts: including "production costs", "labor costs", "manufacturing costs" and other subjects.

Subject characteristics:

1, the basic subjects of the Note. Note is a tall building, accounting is the foundation, because whether it is accounting or auditing work is centered around business accounting work, so accounting is like the gateway to the note, the strategic position is extremely important.

2, note comprehension subjects. Accounting study, understand a little: understand. Always say understand, but carry out is not very good, on the one hand, and learning attitude has a relationship, the other is with the learning consciousness has a relationship.

3, will be dispersed subjects. Accounting learning can effectively diffuse learning thinking, affecting the learning of other subjects, because whether it is auditing or financial management is centered around the accounting discipline.

Baidu Encyclopedia - Accounting Subjects