What accounting subjects did the boss invest before the hotel opened?

No matter before or after the opening of business, as long as the registered capital invested by shareholders is included in the "paid-in capital" (joint-stock companies are included in the "equity" subject). Sometimes, if it is not the nature of capital contribution, the money contributed by the shareholder boss is generally posted to the current account, debited to cash or bank deposits and credited to other payables-XX shareholder (XX boss).