Things a first-time cat owner needs to prepare:
1. Cat bed: Generally speaking, cats rest in pretty random places, so there's no need to prepare anything special for them. However, if you don't want your cat to sleep on the bed, it's important to prepare a separate cat bed for them.
2. Supplies: Food bowls and water bowls for the cat need to be prepared. Different cats have different facial features and require different tools. For example, when feeding cat food to a flat-faced cat like Garfield, a shallower food bowl is needed. 
3. Cat toys: Scratching posts are tools to help cats sharpen their claws and can prevent them from scratching furniture. Other toys include cat wands, cat balls, etc. Buying a cat tree combines the functions of a cat bed, scratching post, and cat toys, but it is more expensive and larger.
4. Other essentials include a litter box, medicine feeder, cat toothbrush, pet shampoo, etc. Of course, some of these can be added later, but it's important to have basic necessities ready.
Notes for first-time cat owners:
When raising a cat, you should be careful not to feed the kitten random things, and you should not bathe it before it has been vaccinated. You must brush its fur every day, pay attention to the cleanliness of its ears and eyes, trim its nails regularly, and feed it at regular times and in fixed amounts every day.