The purchase of iron cabinet five thousand dollars, you can go directly to the cost of it
You can use the five amortization method. The purpose of this is to strengthen management, so as not to form the account assets.
If it is more than one, personal advice is not into the fixed assets, and into the turnover of materials - low-value items
If it is a single iron cabinet, the value of 5,000 yuan, it is not directly take the cost, should be included in the fixed assets.
