1. When purchasing, raw materials or low-value consumables are included first, and amortized by 50-50 amortization method or one-time amortization method.

When purchasing

Borrow: raw materials-packaging and low-value consumables.

Credit: cash on hand/bank deposit/accounts payable

2. For production, it is included in the manufacturing cost, and finally included in the production cost and included in the inventory or operating cost.

Borrow: manufacturing cost (for workshop or workers)

Loan: raw materials-packaging materials and low-value consumables (amortize 50% of the cost and amortize the remaining 50% when scrapped).

Debit: Goods in stock/operating costs

Credit: Manufacturing expenses

3. Included in the management expenses of office maintenance.

Borrow: management fee

Loan: raw materials-packaging materials and low-value consumables (amortize 50% of the cost and amortize the remaining 50% when scrapped).

4. Included in the sales expenses, it is used for the sales staff to rebuild the office space and create an attractive environment for customers in order to increase sales.

Debit: sales expenses

Loan: raw materials-packaging materials and low-value consumables (amortize 50% of the cost and amortize the remaining 50% when scrapped).