Which account should be included in the packaged air pump and circular saw?
1, packed with the air pump and the circular saw, if used for production, should be included in the "raw materials, production of materials"; if used for other purposes, and the value of 2000 yuan, it shall be included in the "low value consumable" or "management fees". If the value is more than 2000 yuan, it is directly included in the fixed assets". 2, the accountant's entry is as follows: Borrow: under construction, --XX projectCredit: raw materials / low value Consumables / fixed assetsCredit: taxes payable - VAT should be paid - the input tax should be paid out
If more than two thousand of the value is included in the fixed assets, if the price is less than two thousand of the current material included in the turnover - - low - value consumables
Can be included in raw materials -- spare parts. Borrow: raw material - spare parts loan: bank deposit (cash)
