plates, bowls and cups, which are low-value consumables in catering industry, belong to low-value consumables. There are many kinds of pots, and if they are cheaper, they are recorded as low-value consumables.

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

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.

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.