rice cookers are not office supplies. The rice cookers bought by the company for employees are for the convenience of cooking, which belongs to employee welfare, not office expenses. The electric cookers purchased by the company shall be recorded in the fixed assets account of the company, and the depreciation expense shall be extracted monthly according to the depreciation period and depreciation rate, and recorded in the depreciation expense account of management expenses. In addition, fixed assets belonging to the nature of welfare expenses are not allowed to be deducted from value-added tax.

storage of office supplies

the types and quantities of office supplies should be scientifically determined and reasonably controlled. Office supplies that are commonly used, consumable, easy to keep and suitable for bulk purchase can be properly stocked. It is necessary to avoid unnecessary storage or excessive backlog, and ensure good supply, fast turnover, low consumption and low cost. Administrators should classify office supplies and place them according to different categories. Check the inventory regularly, increase the inventory in time and ensure the supply.