1, which should be included in the amortization of low-value consumables in secondary subjects.

2. When purchasing, if the one-time amortization method is adopted:

Debit: management expenses-amortization of low-value consumables

Debit: Taxes payable-VAT payable (output tax)

Loan: cash or bank deposit

3. Purchase adopts the 50-50 amortization method, that is, it is amortized in half at the time of purchase and amortized in half at the time of scrapping;

Debit: management expenses-amortization of low-value consumables (50%)

Debit: Taxes payable-VAT payable (output tax)

Borrow: low-value consumables (50%)

Loan: cash or bank deposit

Hereby answer!