bought a small value of different office furniture , office furniture how to account? Financial, accounting entries on how to deal with?

office furniture residual rate is the number?

office furniture ?

generally, we call office furniture accounted for two cases:

1, if office furniture reached the standard use of fixed assets, included in the "fixed assets", the residual rate all is 5%, the minimum depreciation period is 5 years, can be more than.

fixed assets: refers to the period of use for more than 1 years of housing, buildings, machinery, machinery, transport equipment and other production, business operation of equipment, instruments, tools etc.. Does not belong to the production and operation of major equipment items, the unit value of over 2000 yuan, and the use of more than 2 years, should also be as fixed assets.

2, if office furniture did not reach the standard use of fixed assets, included in the "low value consumable" subjects.
1, purchase of office furniture
borrow: low value consumable -- office furniture
borrow: bank deposit (or cash)
2, amortization, can adopt one-off amortization method, five five amortization method
(1) adopt one-off amortization method, when amortization
borrow: management costs, low value consumable amortization
Loans: the low value consumables, -- office furniture
(2) using the five five method of amortization, amortization, amortization of 50% first by office furniture value, and then the remaining scrap value amortization 50%.
borrow: management costs, low value consumable amortization
Loans: the low value consumables, -- office furniture

and I hope to help you.