What accounting account does the stool record in?

The large consumption of stools is recorded as fixed assets. Generally included in the administrative expenses account. Second-level subjects can use "office expenses", "office supplies", etc. (The standard of distinction is the standard of fixed assets: that is, the service life is more than 2 years and the unit value is more than 2,000 yuan.)

Accounting subjects are categories for classifying and accounting the specific contents of accounting element objects. The specific contents of accounting objects vary, and so do the management requirements. In order to comprehensively, systematically and classifiedly calculate and supervise the occurrence of various economic businesses, as well as the resulting increases and decreases in various assets, liabilities, owners' equity and various profits and losses, it is necessary to calculate and supervise the occurrence of various economic businesses in accordance with various accounting objects. Set up accounting accounts separately. Setting up accounting subjects is to scientifically classify the specific contents of accounting objects, and is a method for classified accounting and supervision.

In order to continuously, systematically and comprehensively account for and supervise the increases and decreases in various accounting elements caused by economic activities, it is necessary to analyze the specific contents of accounting elements according to their different characteristics and economic management requirements. Scientific classification, and determine in advance the names of classified accounting items and stipulate their accounting content. This kind of item that classifies and accounts for the specific content of accounting elements is called accounting subjects.

Accounting subjects should comply with the provisions of the unified national accounting system. China's current unified accounting system stipulates the accounting subjects set up by enterprises to ensure the comparability of accounting information provided by different enterprises. Enterprises should refer to the unified accounting subjects in the accounting system and set accounting subjects according to their own actual conditions, but the accounting subjects they set must not violate the provisions of the current accounting system. For the accounting subjects stipulated in the national unified accounting system.