What subjects does the property company purchase maintenance materials?

The purchased maintenance tools and related materials for maintenance are recommended to be included in the accounting of raw materials and low-value consumables.

When using, it is suggested that the cost of general maintenance tools and materials be included in: main business cost-maintenance fee. For high-value tools and large-scale tools and equipment, they can be included in fixed assets and then amortized according to the fixed-term method. Accounting subjects are categories that classify and calculate the specific contents of accounting elements. The specific contents of accounting objects are different, and the management requirements are also different.

In order to comprehensively, systematically and classifiedly inspect and supervise the occurrence of various economic businesses, as well as the increase and decrease of various assets, liabilities, owners' equity and various gains and losses caused by them, it is necessary to set up accounting subjects according to various accounting objects. Setting up accounting subjects is a scientific classification of the specific contents of accounting objects and a method of classified accounting and supervision.

Classification according to accounting elements:

1. Asset account: according to the liquidity of assets, it is divided into accounts reflecting current assets and accounts reflecting non-current assets.

2. Liabilities: According to the repayment period of liabilities, they are divided into subjects reflecting current liabilities and subjects reflecting long-term liabilities.

3.* * * Similar account: * * The characteristic of similar account is to define its nature from the direction of its ending balance.

4. Owner's equity account: According to the formation and nature of equity, it can be divided into account reflecting capital and account reflecting retained earnings.

5. Cost subjects: including "production cost", "labor cost" and "manufacturing cost".

6. Profit and loss account: divided into income account and expense account. Income subjects include main business income, other business income, investment income and non-operating income.