Should be included in:

For example, if you buy 65,438+0,000 yuan of low-value consumables, you will use 5:5 amortization.

Borrow: low-value consumables 1000

Loan: bank deposit 1000.

Installment repayment

Debit: management expenses-amortization of low-value consumables 500.

Loan: 500 low-value consumables. I hope it helps you.