1. Expenses, rent, wages, etc. The expenses incurred during the preparation of the company, such as the implementation of the Accounting System for Small Enterprises, should all be included in the "long-term deferred expenses" subject. If the new accounting standards system is implemented, all these will be charged to the management expense account. ,

2. There are many upfront expenses, so you should only look for receipts. However, if your company pays a fixed tax, it is not a big problem;

If it is an audit collection, there must be an invoice, otherwise: the raw material expenses incurred cannot be deducted before tax;

3. Business hours: generated utilities. In "operating expenses", water and electricity charges are collected,

Employee salary: operating expenses "-credited to the salary account,

4. The catering industry should fill in the receipt form for the purchased vegetables, rice, oil, salt, tobacco and wine, and the auditors should count the quantity and put it into storage. Then, fresh vegetables, meat, fish and other perishable vegetables that are urgently needed are taken out from the warehouse, and these materials are accounted for in the subject of "raw materials".

Tables and chairs used in restaurants are included in "operating expenses-amortization of low-value consumables";

Tables, chairs and benches used in the office are included in "management expenses-amortization of low-value consumables".

5. When carrying forward the catering cost, it is necessary to make an inventory of food raw materials such as vegetables and meat in order to accurately calculate the "operating cost".

For example, the recipients of food raw materials are:

Borrow: Operating cost-5 kg pork 60 yuan

Rice 10 kg 50

-oil and salt 105

Loan: raw materials-pork 5 kg 60

Rice 10 kg 50

-Oil and salt 105 For the remaining food raw materials on the plate, it is necessary to return them to the warehouse at the end of the period (to reduce the cost of food raw materials).