What are the low-value consumables in the laboratory? What are the following items?

1. Low-value consumables in chemical laboratories refer to tools, management tools, glassware, packaging containers and other tools and articles that cannot be used as fixed assets.

2. Fixed assets refer to assets held for producing products, providing services, renting or managing, with a service life of more than one year and a high unit value.

3. Low-value consumables are usually regarded as inventories and accounted and managed as current assets, which are generally divided into general tools, special tools, replacement equipment, management tools, labor protection articles and other tools.