It is time-consuming for enterprises to purchase low-value goods, which are included in the subject of low-value consumables of raw materials. The accounting entries are as follows:

Borrow: raw materials-low-value consumables,

Loan: bank deposit.

if the one-time amortization method is used, it will be directly included in the expense or cost account when it is collected.

borrowing: management expenses-low-value consumables,

lending: raw materials-low-value consumables.

if amortization is required,

borrow: raw materials-low-value consumables-in use,

lend: raw materials-low-value consumables-in stock.

when amortizing,

borrowing: management expenses (or manufacturing expenses, etc.)-amortization of low-value consumables,

lending: turnover materials-amortization.