The secondary accounts of fixed assets mainly include the following:
Houses and buildings: including all kinds of office, residential and ancillary facilities of the enterprise, such as offices, dormitories, canteens and so on. Machinery and equipment: such as machine tools, power machines, testing instruments in factories, and medical equipment in hospitals. Transportation equipment: cars, buses, ships, trucks and other means of transportation used by the logistics department. Office equipment: tables, chairs, equipment, furniture and utensils needed for daily office work. Specialized equipment: equipment for cultural and sports activities dedicated to specific jobs, communication equipment, etc. Cultural relics and displays: cultural relics and displays within museums and enterprises, such as antiques, paintings and calligraphy. Books: business books and library materials in specialized libraries or within enterprises. Electronic equipment: including computers, network equipment and so on.Enterprises in the acquisition of fixed assets such as voltage regulators, generator sets, accounting entries for the debit "fixed assets - voltage regulators (generators)", credit "cash on hand" and so on. The second level of fixed assets can be expanded and refined according to the specific needs of the enterprise, and each enterprise may have its own classification catalog.
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