Accounting treatment in hotel preparation period

1, how to remember the decoration cost of the house rented by the operating lease?

(1) If the decoration amount is not large, it will be directly included in the management expenses or operating expenses.

(2) If the decoration fee is large, it shall be included in the subject of "Long-term deferred expenses-decoration fee", and then amortized according to the lease term or the 3-year period stipulated in the tax law.

2. How to record other daily office expenses, telephone charges and office supplies?

(1) all included in the "management expenses" subject.

(2) The secondary detailed subjects can be set by themselves, and there is no requirement.

3. Many materials bought in the store have no invoices. The boss said that after the project was completed, it would be handed over to the tax office. How to record it now?

(1) Enter the account according to the receipt or expenditure document first.

Debit: advance payment

Credit: cash, etc.

(2) After obtaining the invoice

Borrow: Long-term prepaid expenses-renovation expenses

Credit: advance payment

4. Only the receipt will be given, and the invoice will be given when checking out. How to book decoration materials when warehousing.

(1) Bookkeeping shall be made according to the receipt document first.

Debit: advance payment

Credit: cash, etc.

(2) After obtaining the invoice

Borrow: Long-term prepaid expenses-renovation expenses

Credit: advance payment

5. Should fixed assets be depreciated before the preparation period?

(1) Fixed assets will be recovered in the next month.

(2) Accounting entries

Borrow: management fee-organization fee (depreciation fee)

Credit: accumulated depreciation

6. The temporary workers are hired by ourselves. Can wages be included in the decoration efforts?

Of course. Prepare the payroll and charge it to the account.