Depending on what the workshop is, depreciation should be included in the cost:

Borrow: production cost

Loan: accumulated depreciation,

If your workshop director uses it, it will be included in the manufacturing cost. The key is whether it is directly used in production.

I expect that the machine you mentioned should be used to produce products.

Second, what is accounting machinery?

Machines purchased for the project, such as paint mixers and other equipment (if any), shall be included in the fixed assets together with the purchase price of the machines. For example, buy a paint mixer for 3000 yuan and transport the miscellaneous expenses to 200 yuan. Payment is made by bank deposit. Borrowing: fixed assets-equipment 3200 loan: bank deposit 3200 project accounting assets include fixed assets, and there are the following subjects under fixed assets: houses and building construction machinery, transportation equipment, production equipment, test equipment and other fixed assets. The specific use of unproductive fixed assets depends on the purpose of the machine you buy. According to my recent study, the cost of engineering accounting is a little different from that of industry, but the gap is not big. The production cost of industrial accounting is equivalent to the project construction of engineering accounting. I'm a novice, too.

Third, what is the so-called machine loan?

Make a mortgage with a machine

4. What is the personal agricultural machinery loan of BOC?

China Bank's personal agricultural machinery loan refers to the loan issued to borrowers engaged in planting for purchasing agricultural machinery. Among them, agricultural machinery includes large-scale agricultural self-propelled working machinery, field working machinery, grain and agricultural and sideline products planting, harvesting and processing machinery. As there are differences among provinces, please consult our handling outlets or call our customer service hotline 95566 for details. The above contents are for your reference. Please refer to the actual business regulations.