What accounting subjects are included in the invoice for camera purchase?

When a company purchases a camera and obtains a VAT invoice, it should be included in the accounting subjects such as inventory or management expenses to distinguish the use. Specific accounting treatment is as follows:

1. General taxpayers purchase cameras and obtain special VAT invoices for company office or business purposes.

Borrow: management expenses (sales expenses, etc. )

Borrow: Taxes payable-VAT payable (input tax)

Loans: bank deposits

Two, the general taxpayer enterprises to buy cameras to obtain the enterprise product sales VAT invoices.

Borrow: inventory goods

Borrow: Taxes payable-VAT payable (input tax)

Loans: bank deposits

Three, small-scale enterprises or general taxpayer enterprises, purchase cameras to obtain VAT invoices for company office or business purposes.

Borrow: management expenses (sales expenses, etc. )

Loans: bank deposits

Four, small enterprises or general taxpayer enterprises, the purchase of cameras to obtain VAT invoices, for the company's product sales.

Borrow: inventory goods

Loans: bank deposits