How to carry forward the cost of hotel rooms under construction

1. If there is no income, no costs will be carried forward according to the matching principle. However, indirect expenses do not belong to project construction, and there cannot be a balance at the end of the month. Even if there is no income, indirect expenses must be carried forward. We usually call the construction debit balance "unfinished construction", which is a cost with no income. Costs are then carried forward when revenue is generated. Carry forward one by one according to labor, materials, machinery, other direct expenses, etc.

1. Main business costs: It is a profit and loss account, which is used to calculate the costs incurred by an enterprise in daily activities such as selling goods, products, providing services, or transferring the right to use assets.

2. Its debit side records the actual cost of goods sold, products, labor services, etc.; its credit side records the amount transferred to the "profit for the year" account at the end of the period. There should be no balance after the transfer. The account should also have detailed accounts by product category.

3. Inventory goods: refers to the various purchased goods, self-made goods and products stored by the enterprise, goods stored in the sales department for sale, goods sent for exhibition, and goods stored in outer warehouses or warehouses. merchandise, etc.

4. For the accounting of inventory commodities, the "inventory commodities" account should be set up. Commodity circulation enterprises that implement selling price accounting should also set up the "commodity purchase and sale price difference" account.