the accounting entries during the preparation and renovation period you mentioned seem to belong to the financial treatment of the company before it is officially registered. In this case, the unit has no bank account, no registered capital, and the renovation funds are paid in advance by investors. You can make a set of early internal accounts first, and then transfer them to the official accounts after the company is officially registered. Accounting treatment is divided into three aspects:

1. Accounting treatment of investors (if they are enterprises):

Borrowing: other receivables-branch preparation funds

Lending: bank deposits (cash)

2. Accounting treatment before the establishment of branches (some companies directly make accounts by investors, Then the branch in the preparation period doesn't need to make an account):

Borrow: long-term deferred expenses-organization expenses (which can be further divided into decoration expenses, salary, office expenses, training expenses, recruitment expenses, advertising expenses, travel expenses, hospitality expenses, etc.)

Loan: other payables-investors

(if there is cash accounting, cash increase should be made first, And then recorded in the long-term deferred expenses)

III. Accounting treatment (account reconstruction) after the establishment of the branch:

1. Borrowing: bank deposits (fixed assets and intangible assets assessed as investments)

Lending: paid-in capital-investors

2. Borrowing: long-term deferred expenses (itemized expenses)

Borrowing.