The following is the answer to

What are the low-value consumables in catering industry

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1. Plates, bowls and cups, which are low-value consumables in catering industry, belong to low-value consumables.

2. There are many kinds of pots. If they are cheaper, they are recorded as low-value consumables.

3. Kitchen equipment in general catering industry is recorded as "fixed assets".

4. The unit value of tables and chairs in high-end restaurants is very high, and some sofas cost tens of thousands of yuan, so it should be recorded as "low-value consumables" or "fixed assets" according to the price.

5. The kitchen utensils in the kitchen are recorded as "low-value consumables" in the first time, and can be directly recorded as "operating expenses-material consumption" in the future.