The COVID-19 pandemic has had a major impact on forest product markets and the forest product industry, and has also seriously affected the sales of forest products. This research aimed to analyze people’s preference for wood furniture and make policy recommendations. We examined the impact of the pandemic on consumers’ preferences for wood furniture from the perspective of accounting. Taking the accounting data of wood furniture enterprises as the research object, through the translog revenue function, and using the relationship between revenue and consumption in economics, we found that the COVID-19 pandemic has reduced consumers’ preferences for wood furniture, but the decline in preference is smaller for wood furniture produced by extra-large furniture manufacturers. This study contributes to the literature and in view of our research results and the severity of the COVID-19 pandemic, we provide policy suggestions for the related governmental agencies and wood furniture manufacturers, in this special environment, that can reduce the negative impact of a pandemic on the wood furniture industry.