1. First of all, you should determine the accounting method of related costs according to the scale of the enterprise and the accounting requirements: for example, directly record the costs, and then charge the costs at the end of the month; First put in storage and record raw materials, collect them and record them in cost, and then make inventory at the end of the month and then offset the cost; Wait a minute.

2. Generally speaking, if your enterprise is small and the accounting requirements are not high, you can choose the first method first.

3. If the other party can provide a formal invoice, vegetables and meat can be directly recorded in the "main business cost". If there is warehouse, rice oil and seasoning, it can be recorded as "raw materials" first, and recorded as "main business cost" when it is collected. If there is no warehouse, the other party can also provide formal invoices or directly record them as "main business cost". Gas can be recorded as "operating expenses-gas expenses".

4. The purchased drinks and beverages, if there is a warehouse, can be recorded as "inventory goods" first, and the cost will be carried forward after they are 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 in line with the business scope of the business license.

5. The chef's salary is recorded as "operating expenses-salary", but not as cost. The wages of service personnel can also be recorded as "operating expenses-wages", and other management personnel can be recorded as "management expenses-wages". In general, wages should be accrued first.

6. The decoration fee is recorded in the "long-term deferred expenses", and the amortization period refers to the lease contract period.

7. Curtains, carpets and treatment methods.

8. Entry: Debit: main business cost/raw materials/inventory goods loan: accounts payable-* * Company payment: Loan: accounts payable-* * Company loan: bank deposit/cash, regardless of the company, you should ask the other party to provide a formal invoice. If not, the corresponding materials cannot be recorded in the cost.