That’s way too much; it would take half a day just to talk about it. Moreover, the tasks related to instrument work vary from one factory to another, so it also depends on your specific situation
There are various definitions for consumables: 1. Low-value consumables refer to those production materials that are inexpensive, have a short lifespan, are fragile and easily damaged, and need to be replaced frequently. Its characteristics are: (1) It can be used multiple times and remains in its original physical form after use; its value is gradually transferred to the cost of new products over time. There is usually still some residual value left when it is discarded. Examples include agricultural tools, hand tools, and protective equipment. Therefore, by nature, it falls under the category of fixed assets. (2) They are inexpensive or prone to wear and tear, often requiring maintenance and replacement; there are many different types of them and they need to be replaced frequently. For the sake of easier management, *they are conventionally not classified as fixed assets but rather as low-cost consumables. The accounting treatment for low-value consumables is generally handled in the same manner as materials. 2. Consumables refer to various materials used for teaching and research that do not meet the criteria for fixed assets, such as various fragile and consumable materials ; Various tools, teaching aids, and low-value instruments that are worth less than 200 yuan, are not produced in bulk, and are relatively durable. 3. Consumables refer to items that are prone to damage and wear (some of which may have unit prices exceeding the minimum standard for fixed assets), such as glassware, components, devices, spare parts, laboratory animals, and personal protective equipment. 4. Consumables refer to items that are used up after a few rounds of processing or over a period of time, such as components, cutting tools (such as metal cutting tools, grinding wheels, emery stones, saw blades, taps, dies, etc.), and vulnerable spare parts. 5. Consumables refer to: office supplies, curtains, wear and tear parts, wires, low-value electronic components, etc. 6. Consumables include materials used in teaching, research, administration, and other areas that are not classified as fixed assets. Low-value consumables refer to items that are fragile and easily worn out (low-value durable goods refer to items with a unit price of less than 500 yuan and a service life of more than one year). 7. Consumables: Items that are neither classified as materials nor as low-value items; they can be reused but are prone to wear and tear, such as glassware, components, spare parts, specimens, films, etc.