The accounting screen of beauty salons is actually similar to their industry, but the main business cost and main business income are different. The purchase of cosmetics and other health care products belongs to your cost and is the main business cost subject (this is a one-time cost, so there is no amortization); If the product is used for a long time, it will be amortized on average according to the service time of the product, and the carry-over cost will be realized on average every month. Collect customers' beauty expenses and income, that is, the main business income. The purchased instruments are fixed assets.