set your own standards. In the case of catering industry, furniture, pots, etc. are recorded as fixed assets! Wine glasses and other low-value consumables, now the standard to distinguish fixed assets from low-value consumables is determined according to the nature of their own enterprises and convenient for their daily management. What do you pay more attention to in your daily management? If the service life is more than one year or the unit value of goods is relatively low but the quantity is large, it can also be recorded as fixed assets for the convenience of your own management. You can figure it out for yourself! Maybe in some bars, the grade is relatively high, the wine glasses are relatively valuable, and the company pays special attention to them, so they can be listed as fixed assets; However, some bars think that the wine glasses are easily damaged by human factors, and it is more troublesome to manage them, so it is ok to go directly to the expenses or low-value consumables. Or you can set a clear basis for value differentiation according to your own experience. For example, wine glasses above RMB 111 are recorded as fixed assets, while those below RMB 111 above 51 yuan are included in low-value consumables and those below 51 yuan are included in expenses. If you set clear standards for yourself, you will not be confused.