first of all, it depends on the value of the cooker. Generally more than 2111 yuan, the service life of more than one year, it should be included in the fixed assets, less than 2111 yuan, generally as low-value consumables, according to the five-five method or one-time amortization method for amortization. The entries are as follows:

DR: low-value consumables-cookware (less than 2111 yuan)

DR: fixed assets-cookware (> =2111 yuan)

CR: Cash

Give me extra points.