1) At the time of purchase

Borrow: raw materials-lunch boxes

Credit: accounts payable/cash/bank

When collecting;

Debit: management expenses-low-value consumables/operating costs/sales expenses (use confirmation)

Loan: raw materials

2) Borrowing: reusable materials-low-value consumables.

Credit: bank/cash

When collecting;

Borrow: management expenses-low-value consumables/sales expenses-low-value consumables/operating costs (by purpose)

Loan: revolving materials