First of all, you should determine the accounting method of related costs according to the scale of the enterprise and the requirements of accounting: for example, directly record the costs, and then charge the expenses at the end of the month; Record raw materials in the warehouse first, record them in the cost after collection, and then make inventory at the end of the month before reducing the cost; Wait a minute. Generally speaking, if your enterprise is small in scale and has low requirements for accounting, you can choose the first method first.

1. If the other party can provide a formal invoice, vegetables and meat can be directly recorded as "main business costs".

If there are warehouses, rice oil and seasonings, they can be recorded as "raw materials" first, and recorded as "main business cost" when they are used. If there is no warehouse, the other party can also provide a formal invoice or directly record it as "main business cost".

Gas can be recorded as "operating expenses-gas expenses".

2. The purchased drinks, if there is a warehouse, can be recorded as "inventory goods" first, and then the cost will be carried forward after being sold; If you are qualified to sell cigarettes, the accounting method is the same as before. If not, part of your income and cost should be handled according to the business scope of the business license.

3. The chef's salary is recorded as "operating expenses-salary", not as cost. The salary of service personnel can also be recorded as "operating expenses-salary", and other managers can be recorded as "management expenses-salary".

Generally speaking, wages should be accrued first.

4. Decoration expenses are recorded in "long-term deferred expenses", and the amortization period refers to the lease contract period.

5. Curtains, carpets and treatments are the same as my idea.

6. When warehousing, entries:

Borrow: main business cost/raw materials/inventory goods

Loan: Accounts Payable-* * Company

When paying:

Loan: Accounts Payable-* * Company

Loan: bank deposit/cash

No matter what kind of company the other party is, it is necessary to ask the other party to provide a formal invoice. If not, the corresponding materials cannot be recorded in the cost.