legal analysis: when accounting for the amortization of catering start-up expenses, the amortization time is based on the income obtained from the first invoice. Organization expenses refer to the expenses incurred by an enterprise during the period from the date when the enterprise approves the establishment to the date when it starts production and operation (including trial production and trial operation). Including staff salaries, office expenses, training fees, travel expenses, printing fees, registration fees and exchange gains and losses and interest expenses that are not included in the acquisition and construction costs of fixed assets and intangible assets.

legal basis: article 51 of the accounting system for enterprises refers to other assets other than the above assets, such as long-term deferred expenses. Long-term prepaid expenses refer to the expenses that the enterprise has spent, but the amortization period is more than 1 years (excluding 1 years), including the expenses for major repairs of fixed assets and the expenses for improvement of leased fixed assets. The loan interest and rent that should be borne by the current period shall not be treated as long-term deferred expenses. Long-term deferred expenses shall be accounted for separately and amortized equally by stages within the benefit period of expense items. If the major repair expenses are prepaid, the major repair expenses incurred shall be amortized evenly before the next major repair; The expenditure on improvement of leased fixed assets shall be amortized evenly within the shorter period of the lease term and the serviceable life of the leased assets; Other long-term deferred expenses shall be amortized evenly during the benefit period. The balance of fees or commissions paid by a joint stock limited company by entrusting other units to issue shares, after deducting the interest income during the period of stock issuance freeze, is not enough to offset from the premium of issuing shares, or if there is no premium, if the amount is small, it will be directly included in the current profit and loss; If the amount is large, it can be used as a long-term deferred expense, which will be amortized evenly within a period of no more than 2 years and included in the profit and loss. Except for the purchase and construction of fixed assets, all expenses incurred during the preparation period are first collected in the long-term deferred expenses, and are included in the profit and loss of the month when the enterprise starts production and operation. If the long-awaited expense item cannot benefit the future accounting period, all the amortized value of the item that has not been amortized shall be transferred to the current profit and loss.