Now the accounting subject of low-value consumables is no longer used, and the secondary accounting subject is the name of the specific low-value consumables in your catering enterprise. After the introduction of the new accounting standards, low-value consumables are uniformly included in the accounting of "turnover materials". Included in the second-level subject "low-value consumables" under "turnover materials". 1. Low-value consumables refer to materials, equipment and artificial materials necessary for an enterprise in the course of operation, such as tools, management tools, glassware and labor tools. 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. Loans for purchasing low-value consumables: Loans for low-value consumables: bank deposits 3. The amortization methods of low-value consumables include: one-time amortization method, five-year amortization method and installment amortization method. Each unit can choose any amortization method according to the actual situation, but once the method is determined, it shall not be changed at will. 4. Amortization entries are as follows: management fees-amortization of low-value consumables loans: low-value consumables 5. Accounting subjects of catering industry-accounting subjects of catering industry: 1, short-term investment of other monetary funds in cash in the bank, provision for bad debts of other receivables, raw materials, fuels, low-value consumables, materials and supplies, inventory prepaid expenses, long-term investment in fixed assets, accumulated depreciation of fixed assets, liquidation of intangible assets, deferred property losses to be processed, overflow of liabilities, Short-term loans, accounts payable, other payables, wages payable, welfare expenses payable, taxes payable, profits payable, other payables, long-term loans payable, bonds payable, long-term payables, owners' equity, paid-in capital, capital reserve, profits and losses, operating income, operating expenses, business taxes and additional management expenses. In catering enterprises, raw materials are divided into: main ingredients, ingredients and seasonings. Low-value consumables can be divided into tableware, daily necessities and so on. Setting of raw materials: main ingredients, seasonings and ingredients can be used. Large equipment becomes fixed assets, small articles become low-value consumables, and ingredients and food sauces become raw materials. The warehouse is divided into small categories according to your big categories.