According to the regulations, computers with a service life of more than one fiscal year can be recognized as fixed assets, so computers purchased by enterprises with a large amount can be included in the accounting of fixed assets. When an enterprise purchases fixed assets, its accounting entries are:
Borrow: fixed assets-computers,
Loans: bank deposits/other payables.
Depreciation will be accrued in the next month when the fixed assets are recorded.
Debit: management expenses-depreciation expenses,
Credit: accumulated depreciation.