What accounting subjects does the property company include in purchasing tricycles?

? Article 57 of the Income Law: "The fixed assets mentioned in Article 11 of the Enterprise Income Tax Law refer to the non-monetary assets held by an enterprise for the purpose of producing products, providing services, leasing or managing, and used for more than 65,438+02 months, including houses, buildings, machinery, means of transport and other equipment, appliances and tools related to production and business activities". ?

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? Tricycle purchased by power, according to the current price of several thousand yuan or ten thousand yuan, recorded in fixed assets.

Borrow: fixed assets-transportation equipment-tricycle (power type)

Loan: Cash on hand or bank deposit?

If it is a small tricycle similar to a bicycle, don't write down fixed assets. Its original value is only a few hundred yuan.

Borrow: reusable materials-low-value consumables-tricycles (bicycles)

Credit: Cash on hand

? Low-value consumables are accounted for separately.

Borrow: low-value consumables-tricycles (bicycles)

Credit: Cash on hand

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If the original value of a small tricycle similar to a bicycle actually reaches 2000 yuan, record the fixed assets.