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I bought lamps with a unit price of over 500 yuan and 6 sets. The other party issued a special VAT invoice. How to make accounting entries?
1. Low-value consumables are classified as circulating materials in the new accounting system.

Borrow when purchasing: reusable materials-low-value consumables+00.20000001

Taxes payable-Input 435.90

Loan: bank deposit (or cash) 3000 yuan,

Scrapping: borrowing: management fee-low-value consumables+00.50000.00000000005

Loan: revolving materials-low-value consumables+00.500000001

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