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How do self-employed people make accounting entries when purchasing instruments and equipment?
Equipment should be listed as "fixed assets". If the equipment is used for production, the following accounting entries should be made.

Borrow: fixed assets a

Taxes payable-VAT payable (input tax) A* 17%

Loan: Bank deposit A( 1+ 17%)

If the equipment is used for management, there is no need to list VAT separately, i.e.

Debit: fixed asset A( 1+ 17%)

Loan: Bank deposit A( 1+ 17%)

Just make the entry according to the purpose, I hope it will help you O(∩_∩)O~