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Accounting entries of restaurant decoration

your amount is large. It is suggested that you amortize it in 2 years:

When you get the invoice:

Borrow: long-term prepaid expenses-decoration expenses 511,111

Loan: accounts payable -XX company 511,111

When you pay:

Borrow: accounts payable -XX company 511,111

Loan: bank deposit 511,111. 3.33

Loan: Long-term prepaid expenses-decoration expenses 21833.33

Because it is a store, it is recommended that you enter the operating expenses. If it is an enterprise decoration, it can be included in the management expenses/manufacturing expenses.