Non cash assets refer to assets other than cash, bank deposits, other monetary funds and cash equivalents, mainly including various inventories, fixed assets and intangible assets. The accounting treatment of non cash assets purchased by the enterprise is as follows:
1. Enterprises purchase non cash assets and obtain corresponding invoices:
Debit: Raw materials (or inventory items)
Tax payable - VAT payable (input tax)
Credit: Accounts payable - company name
2. Purchase amount paid by the enterprise:
Debit: Accounts payable - company name
Credit: bank deposit
Among them, accounts payable refer to the accounts paid by enterprises to suppliers for purchasing materials, supplies and accepting labor supply.