1. Pre-installation expenses, decoration works, materials, salaries of pre-installation personnel and other expenses during the pre-opening period are all included in the construction in progress: construction in progress loan: cash on hand.

2. However, part of the fares at the beginning of opening and the electricity charges during renovation are included in deferred assets: deferred asset loans: cash on hand.

Three, the catering industry cost accounting, there are two methods.

A. The materials purchased every month are directly included in the operating cost, and the cost is written off after the inventory is counted at the end of the month. The entry is as follows.

Purchase loan: main business cost loan: cash on hand/bank deposit (this step is directly included in the cost).

Debit written off at the end of the month: raw material loan: main business cost

B. Carry over raw materials at the end of the month

Borrow when purchasing: raw material loan: cash on hand/bank deposit.

Borrowing materials: main business cost borrowing: raw materials