1, tableware, pots and pans in restaurants are listed as "low-value consumables". Incorporate the "inventory" item into the balance sheet.

2. description. Low-value consumables refer to tools, management appliances, glassware, labor protection articles, containers and other appliances and articles that cannot be accounted for as fixed assets. Compared with fixed assets, it is characterized by low unit value or short service life, and its original physical form remains basically unchanged during use.