The company to buy the desk and chair sofa coffee cups and so on into the fixed assets in it?
But also to simplify the accounting treatment (as I said this is the unit tube of the more stringent treatment) through the above treatment can clearly know how many units of low-value consumables in the warehouse, how much, how many have been Amortized.
Generally put what you said the whole content into the fixed assets, for example, I bought a safe 1900 yuan, although no more than 2 thousand, the new guidelines can also enter the fixed assets. But most of the units to the office chairs and other low prices are not fixed assets, but into the turnover of materials.
New accounting standards, the provisions of the fixed assets to confirm the use of more than one fiscal year, the general actual work to more than 3 years 2 as long as tangible assets, can be measured reliably. As long as at the same time meet the above two can be fixed assets.
Of course, you can set up according to the situation two or three details, according to the characteristics of the unit built. Build the name of the purchased thing. If you use software to build a accounting project, low-value consumables.
