Urgent! Excuse me, what should the newly-opened restaurant do financially, and what should be done in the early accounting treatment? Decoration and purchasing kitchen supplies and so on, help, thank you. 1. If the house used for dining room is leased, it cannot be listed as "construction in progress" before renovation, so it is not necessary to transfer to the subject of "fixed assets". If the decoration cost is large, it can be listed as "long-term prepaid expenses" first. The new tax law stipulates that "long-term deferred expenses" can be deducted at one time or amortized within not less than three months, but the method cannot be changed once it is determined.

2. If you haven't got the tax photos and business license, you can also open an account first. The specific accounting treatment of the decoration expenses paid by the boss in advance is: borrowing: long-term prepaid expenses.

Loan: other payables-boss (if the boss is in partnership with others)

Or borrow: long-term deferred expenses

Loan: paid-in capital-the boss (if the boss uses this part of the money as registered capital)

One-time amortization in the opening month: borrowing: operating expenses-house maintenance.

Loan: Long-term deferred expenses

3. The assets, liabilities and owners' equity of common subjects in catering industry are common, and the details of income subjects are generally: accommodation fees and catering fees; The main business cost subjects are |: staple food (rice and noodles) and non-staple food (poultry, eggs, vegetables, fruits, etc. ), spices, tobacco and alcohol, drinks and so on. Other subjects are specifically set according to the five categories of costs and expenses.