Fixed assets or management expenses. The company canteen steamed rice truck shows that the company does not take the canteen as its main business income, and its purchase and distribution can be regarded as fixed assets according to the enterprise fixed assets management system (or other similar systems). If the amount is less than the lower limit, it can be directly included in the current profit and loss (management expenses). The entry is:

1, as fixed assets: borrow: fixed assets; Loan: bank deposit (cash on hand)

2. As current profit and loss: debit: management expenses; Loans: bank deposits (cash on hand);