Rent the venue during the hotel preparation period and ask for the accounting treatment method. ? thank you

This question generally depends on how to operate and whether your venue is mixed (self-built and leased). The suggestions are as follows:

1. It is suggested that your site be accounted for separately, self-built and leased separately, which is convenient for tax authorities and relevant departments to audit accounts, as well as for your own management and reference.

2. In the case of separate accounting, if it is self-built, the labor costs, freight, travel expenses, loading and unloading fees, material costs, etc. incurred in the process of self-construction shall be accounted by borrowing: construction in progress -—XXX loan: bank deposit, etc. When the self-built part reaches the scheduled usable state, it will be transferred to fixed assets in the following month, and depreciation will be accrued according to the number of years stipulated by the state.

I don't know if you are talking about the time when you didn't start a business. If yes, the expenses of non-construction projects in the preparation period can be included in the current profits and losses (management expenses-company start-up expenses loans: bank deposits, etc. ). When calculating income tax, the taxable income will be adjusted according to the amortization time of not less than 3 years.

4. If it is a leased site, it can be treated as the current profit and loss when the invoice is received (debit: management fee-long-term lease fee loan: accounts payable, etc. ).