We are a property management company, and it costs more than 3000 yuan to buy a trash can. How to make accounting entries?

Buy a 3000-yuan trash can, which can be credited with low-value consumables. The accounting entries are as follows:

Borrow: reusable materials-low-value consumables 3000.

Loan: 3000 yuan in the bank.

Low-value consumables refer to artificial materials whose unit value is more than 10 yuan and less than 2,000 yuan, or whose service life is less than one year, and cannot be used as fixed assets. It is similar to fixed assets. It can be used many times in the production process without changing its physical form. It also needs maintenance when it is used, and there may be residual value when it is scrapped. Because of its low value and short service life, its value is spread into the product cost by simple methods.