[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"global_setting:vi":3,"categories:vi":20,"api:\u002Farticles:vi:{\"sort\":\"id:desc\",\"pagination[withCount]\":false,\"filters[slug][$eq]\":\"construction-site-portable-toilet-accounting-2\",\"pagination[page]\":1,\"pagination[pageSize]\":1,\"populate[cover]\":true,\"populate[category]\":true}":197,"blog-prev:vi:construction-site-portable-toilet-accounting-2:2026-10-16T10:22:28.911Z":245,"blog-next:vi:construction-site-portable-toilet-accounting-2:2026-10-16T10:22:28.911Z":249,"api:\u002Farticles:vi:{\"sort\":\"publishedAt:desc\",\"pagination[withCount]\":false,\"fields[0]\":\"title\",\"fields[1]\":\"slug\",\"fields[2]\":\"excerpt\",\"fields[3]\":\"publishedAt\",\"fields[4]\":\"createdAt\",\"populate[cover]\":true,\"filters[slug][$ne]\":\"construction-site-portable-toilet-accounting-2\",\"pagination[page]\":1,\"pagination[pageSize]\":4}":258},{"data":4,"meta":19},{"id":5,"documentId":6,"siteName":7,"siteTitle":8,"siteDescription":9,"email":10,"phone":11,"whatsapp":12,"createdAt":13,"updatedAt":14,"publishedAt":15,"locale":16,"address":17,"siteKeywords":18},47,"oa8f3tu3m17iipzazrxrmufk","Nghi Hàng Xuyên Biên","Nhà máy sản xuất nhà tiền chế Yihang _ Nhà container _ Nhà vệ sinh di động _ Nhà lắp ghép nhanh","Nhà tiền chế Yihang là nhà máy sản xuất chuyên nghiệp nhà tiền chế trọn gói, chuyên sản xuất nhà container, nhà container lắp ghép, nhà vệ sinh di động. Nhà máy cung cấp trực tiếp từ nguồn gốc, hỗ trợ sản xuất theo yêu cầu, lắp đặt nhanh chóng, tháo lắp tái sử dụng, ứng dụng rộng rãi trong các công trình xây dựng tạm, văn phòng ngoài trời, nhà ở tạm thời, các khu du lịch, chất lượng đảm bảo, tiến độ nhanh chóng, nhận sản xuất theo yêu cầu các công trình nhà tiền chế trong và ngoài nước.","xianglele@ehang-cross.com","+8619092593611 ","8619092593611 ","2026-08-17T15:42:51.402Z","2026-09-21T15:23:32.374Z","2026-09-21T15:23:32.427Z","vi","Zhejiang, China","Nhà Xưởng nhà tiền chế Yihang, nhà container, nhà vệ sinh di động, nhà lắp ghép nhanh",{},{"data":21,"meta":192},[22,39,47,55,63,71,78,93,101,109,149],{"id":23,"documentId":24,"name":25,"slug":26,"description":27,"createdAt":28,"updatedAt":28,"publishedAt":29,"locale":16,"parent":30,"children":38,"cover":27},410,"jgl16pgiujilzypxh7w1dvsf","Nhà Container Có Thể Tháo Gỡ Và Bao Bì Bằng Phẳng","flat-pack-and-detachable-container-houses",null,"2026-08-31T14:39:51.955Z","2026-08-31T14:49:28.000Z",{"id":31,"documentId":32,"name":33,"slug":34,"description":33,"createdAt":35,"updatedAt":36,"publishedAt":37,"locale":16},550,"r55sewcg5jmiwkpom4lipxas","Nhà Container","container","2026-08-31T14:34:58.099Z","2026-09-08T15:41:11.619Z","2026-09-08T15:41:12.186Z",[],{"id":40,"documentId":41,"name":42,"slug":43,"description":27,"createdAt":44,"updatedAt":44,"publishedAt":29,"locale":16,"parent":45,"children":46,"cover":27},412,"rgxh10ucmzziz0nsnhk2hoeq","Nhà container có thể gập lại và gấp gọn","foldable-folding-container-houses","2026-08-31T14:39:52.813Z",{"id":31,"documentId":32,"name":33,"slug":34,"description":33,"createdAt":35,"updatedAt":36,"publishedAt":37,"locale":16},[],{"id":48,"documentId":49,"name":50,"slug":51,"description":27,"createdAt":52,"updatedAt":52,"publishedAt":29,"locale":16,"parent":53,"children":54,"cover":27},414,"oc9q3a05evd1yqknsdqqnr7d","Nhà container có thể mở rộng","expandable-container-houses","2026-08-31T14:39:53.650Z",{"id":31,"documentId":32,"name":33,"slug":34,"description":33,"createdAt":35,"updatedAt":36,"publishedAt":37,"locale":16},[],{"id":56,"documentId":57,"name":58,"slug":59,"description":27,"createdAt":60,"updatedAt":60,"publishedAt":29,"locale":16,"parent":61,"children":62,"cover":27},416,"ovwz6cyf18poazkrojb8r4mm","Nhà hình Viên nang Vũ trụ & Cabin Táo","space-capsule-houses-apple-cabins","2026-08-31T14:39:54.517Z",{"id":31,"documentId":32,"name":33,"slug":34,"description":33,"createdAt":35,"updatedAt":36,"publishedAt":37,"locale":16},[],{"id":64,"documentId":65,"name":66,"slug":67,"description":27,"createdAt":68,"updatedAt":68,"publishedAt":29,"locale":16,"parent":69,"children":70,"cover":27},418,"fcg0r2nn01zvrruk7snqwji2","Nhà mô-đun & các ngôi nhà tiền chế khác","modular-homes-other-prefab-houses","2026-08-31T14:39:55.299Z",{"id":31,"documentId":32,"name":33,"slug":34,"description":33,"createdAt":35,"updatedAt":36,"publishedAt":37,"locale":16},[],{"id":72,"documentId":73,"name":50,"slug":74,"description":27,"createdAt":75,"updatedAt":75,"publishedAt":29,"locale":16,"parent":76,"children":77,"cover":27},420,"tjabq1gzspxnzftyarxqh5m6","iso-shipping-storage-containers","2026-08-31T14:39:56.130Z",{"id":31,"documentId":32,"name":33,"slug":34,"description":33,"createdAt":35,"updatedAt":36,"publishedAt":37,"locale":16},[],{"id":79,"documentId":80,"name":81,"slug":82,"description":27,"createdAt":83,"updatedAt":83,"publishedAt":29,"locale":16,"parent":84,"children":92,"cover":27},422,"czl0ibqkzm8vygbfe5qpo2l1","Bồn cầu di động bằng nhựa HDPE","hdpe-plastic-portable-toilets","2026-08-31T14:39:56.915Z",{"id":85,"documentId":86,"name":87,"slug":88,"description":87,"createdAt":89,"updatedAt":90,"publishedAt":91,"locale":16},478,"fu8tuiis68jmi0i5iokdq06e","Nhà vệ sinh di động","mobile-toilet","2026-08-31T14:34:59.884Z","2026-08-31T14:47:44.216Z","2026-08-31T14:47:44.742Z",[],{"id":94,"documentId":95,"name":96,"slug":97,"description":27,"createdAt":98,"updatedAt":98,"publishedAt":29,"locale":16,"parent":99,"children":100,"cover":27},424,"tec69y18rtmmv2tp4tb3y703","Nhà vệ sinh di động có kết cấu hàn","welded-structure-mobile-toilets","2026-08-31T14:39:58.139Z",{"id":85,"documentId":86,"name":87,"slug":88,"description":87,"createdAt":89,"updatedAt":90,"publishedAt":91,"locale":16},[],{"id":102,"documentId":103,"name":104,"slug":105,"description":27,"createdAt":106,"updatedAt":106,"publishedAt":29,"locale":16,"parent":107,"children":108,"cover":27},426,"mllynk5uc89sod5c8ndiqd7j","Nhà vệ sinh di động dạng tấm Sandwich","sandwich-panel-portable-toilets","2026-08-31T14:39:58.986Z",{"id":85,"documentId":86,"name":87,"slug":88,"description":87,"createdAt":89,"updatedAt":90,"publishedAt":91,"locale":16},[],{"id":85,"documentId":86,"name":87,"slug":88,"description":87,"createdAt":89,"updatedAt":90,"publishedAt":91,"locale":16,"parent":27,"children":110,"cover":114},[111,112,113],{"id":79,"documentId":80,"name":81,"slug":82,"description":27,"createdAt":83,"updatedAt":83,"publishedAt":29,"locale":16},{"id":94,"documentId":95,"name":96,"slug":97,"description":27,"createdAt":98,"updatedAt":98,"publishedAt":29,"locale":16},{"id":102,"documentId":103,"name":104,"slug":105,"description":27,"createdAt":106,"updatedAt":106,"publishedAt":29,"locale":16},{"id":115,"documentId":116,"name":117,"alternativeText":27,"caption":27,"focalPoint":27,"width":118,"height":118,"formats":119,"hash":143,"ext":121,"mime":124,"size":144,"url":145,"previewUrl":27,"provider":146,"provider_metadata":27,"createdAt":147,"updatedAt":147,"publishedAt":148},1225,"e8w1zqavtqaq3afulj8t4efj","H5a0c7cf6b7bb438da832dfc28e6b87c0X.jpg",800,{"small":120,"medium":129,"thumbnail":136},{"ext":121,"url":122,"hash":123,"mime":124,"name":125,"path":27,"size":126,"width":127,"height":127,"sizeInBytes":128},".jpg","https:\u002F\u002Fcaijing-img.oss-cn-hangzhou.aliyuncs.com\u002Fsmall_H5a0c7cf6b7bb438da832dfc28e6b87c0_X_3056827851.jpg","small_H5a0c7cf6b7bb438da832dfc28e6b87c0_X_3056827851","image\u002Fjpeg","small_H5a0c7cf6b7bb438da832dfc28e6b87c0X.jpg",23.63,500,23630,{"ext":121,"url":130,"hash":131,"mime":124,"name":132,"path":27,"size":133,"width":134,"height":134,"sizeInBytes":135},"https:\u002F\u002Fcaijing-img.oss-cn-hangzhou.aliyuncs.com\u002Fmedium_H5a0c7cf6b7bb438da832dfc28e6b87c0_X_3056827851.jpg","medium_H5a0c7cf6b7bb438da832dfc28e6b87c0_X_3056827851","medium_H5a0c7cf6b7bb438da832dfc28e6b87c0X.jpg",42.65,750,42649,{"ext":121,"url":137,"hash":138,"mime":124,"name":139,"path":27,"size":140,"width":141,"height":141,"sizeInBytes":142},"https:\u002F\u002Fcaijing-img.oss-cn-hangzhou.aliyuncs.com\u002Fthumbnail_H5a0c7cf6b7bb438da832dfc28e6b87c0_X_3056827851.jpg","thumbnail_H5a0c7cf6b7bb438da832dfc28e6b87c0_X_3056827851","thumbnail_H5a0c7cf6b7bb438da832dfc28e6b87c0X.jpg",4.19,156,4188,"H5a0c7cf6b7bb438da832dfc28e6b87c0_X_3056827851",43.48,"https:\u002F\u002Fcaijing-img.oss-cn-hangzhou.aliyuncs.com\u002FH5a0c7cf6b7bb438da832dfc28e6b87c0_X_3056827851.jpg","strapi-provider-upload-aliyun-oss","2026-08-23T12:40:07.717Z","2026-08-23T12:40:07.718Z",{"id":31,"documentId":32,"name":33,"slug":34,"description":33,"createdAt":35,"updatedAt":36,"publishedAt":37,"locale":16,"parent":27,"children":150,"cover":157},[151,152,153,154,155,156],{"id":23,"documentId":24,"name":25,"slug":26,"description":27,"createdAt":28,"updatedAt":28,"publishedAt":29,"locale":16},{"id":40,"documentId":41,"name":42,"slug":43,"description":27,"createdAt":44,"updatedAt":44,"publishedAt":29,"locale":16},{"id":48,"documentId":49,"name":50,"slug":51,"description":27,"createdAt":52,"updatedAt":52,"publishedAt":29,"locale":16},{"id":56,"documentId":57,"name":58,"slug":59,"description":27,"createdAt":60,"updatedAt":60,"publishedAt":29,"locale":16},{"id":64,"documentId":65,"name":66,"slug":67,"description":27,"createdAt":68,"updatedAt":68,"publishedAt":29,"locale":16},{"id":72,"documentId":73,"name":50,"slug":74,"description":27,"createdAt":75,"updatedAt":75,"publishedAt":29,"locale":16},{"id":158,"documentId":159,"name":160,"alternativeText":27,"caption":27,"focalPoint":27,"width":161,"height":161,"formats":162,"hash":188,"ext":121,"mime":124,"size":189,"url":190,"previewUrl":27,"provider":146,"provider_metadata":27,"createdAt":191,"updatedAt":191,"publishedAt":191},1223,"ammcra78h5i6ts27xrts3se5","He0540c3d9e0c47829bceb8aad3dcc0ccY.jpg",1920,{"large":163,"small":170,"medium":176,"thumbnail":182},{"ext":121,"url":164,"hash":165,"mime":124,"name":166,"path":27,"size":167,"width":168,"height":168,"sizeInBytes":169},"https:\u002F\u002Fcaijing-img.oss-cn-hangzhou.aliyuncs.com\u002Flarge_He0540c3d9e0c47829bceb8aad3dcc0cc_Y_86c1fb2a61.jpg","large_He0540c3d9e0c47829bceb8aad3dcc0cc_Y_86c1fb2a61","large_He0540c3d9e0c47829bceb8aad3dcc0ccY.jpg",215.13,1000,215132,{"ext":121,"url":171,"hash":172,"mime":124,"name":173,"path":27,"size":174,"width":127,"height":127,"sizeInBytes":175},"https:\u002F\u002Fcaijing-img.oss-cn-hangzhou.aliyuncs.com\u002Fsmall_He0540c3d9e0c47829bceb8aad3dcc0cc_Y_86c1fb2a61.jpg","small_He0540c3d9e0c47829bceb8aad3dcc0cc_Y_86c1fb2a61","small_He0540c3d9e0c47829bceb8aad3dcc0ccY.jpg",64.11,64109,{"ext":121,"url":177,"hash":178,"mime":124,"name":179,"path":27,"size":180,"width":134,"height":134,"sizeInBytes":181},"https:\u002F\u002Fcaijing-img.oss-cn-hangzhou.aliyuncs.com\u002Fmedium_He0540c3d9e0c47829bceb8aad3dcc0cc_Y_86c1fb2a61.jpg","medium_He0540c3d9e0c47829bceb8aad3dcc0cc_Y_86c1fb2a61","medium_He0540c3d9e0c47829bceb8aad3dcc0ccY.jpg",131.27,131270,{"ext":121,"url":183,"hash":184,"mime":124,"name":185,"path":27,"size":186,"width":141,"height":141,"sizeInBytes":187},"https:\u002F\u002Fcaijing-img.oss-cn-hangzhou.aliyuncs.com\u002Fthumbnail_He0540c3d9e0c47829bceb8aad3dcc0cc_Y_86c1fb2a61.jpg","thumbnail_He0540c3d9e0c47829bceb8aad3dcc0cc_Y_86c1fb2a61","thumbnail_He0540c3d9e0c47829bceb8aad3dcc0ccY.jpg",7.14,7138,"He0540c3d9e0c47829bceb8aad3dcc0cc_Y_86c1fb2a61",592.01,"https:\u002F\u002Fcaijing-img.oss-cn-hangzhou.aliyuncs.com\u002FHe0540c3d9e0c47829bceb8aad3dcc0cc_Y_86c1fb2a61.jpg","2026-08-23T08:54:19.423Z",{"pagination":193},{"page":194,"pageSize":195,"pageCount":194,"total":196},1,100,11,{"data":198,"meta":243},[199],{"id":200,"documentId":201,"title":202,"slug":203,"excerpt":27,"createdAt":204,"updatedAt":204,"publishedAt":205,"locale":206,"content":207,"seo_title":27,"seo_description":27,"seo_keywords":27,"isRecommend":208,"cover":209,"category":27},1100162,"od2ev6fp9p55w06eq2iu1i2u","How to Account for Portable Toilets at Construction Sites","construction-site-portable-toilet-accounting-2","2026-10-16T10:22:28.884Z","2026-10-16T10:22:28.911Z","en","**The accounting methods for portable toilets at construction sites mainly fall into three categories: expense handling, fixed asset handling, and daily recording. Details are as follows**:\n\n![](https:\u002F\u002Fcaijing-img.oss-cn-hangzhou.aliyuncs.com\u002Fgallery\u002Fimport_1788421936225_l3eekpc3_4961d69094.jpg)\n\n### Expense Handling\n - **Large amount and long usage cycle**: When the cost of a portable toilet at a construction site is substantial and its usage cycle is long, upon the occurrence of the expense, debit 'Long-term Prepaid Expenses' and credit 'Bank Deposits' and other accounts. Subsequently, amortize the expense on a monthly basis. During amortization, debit 'Administrative Expenses' and other accounts and credit 'Long-term Prepaid Expenses'. For example, if a construction site spends 50,000 yuan on purchasing a portable toilet with an expected usage period of 5 years, the monthly amortization amount is approximately 833 yuan. When accounting each month, debit 'Administrative Expenses' for 833 yuan and credit 'Long-term Prepaid Expenses' for 833 yuan.\n - **Small amount and short usage cycle**: If the cost is relatively small and the usage cycle is short, the amortization can be directly recorded in the 'Administrative Expenses - Others' sub-account. For instance, if purchasing a portable toilet costs 5,000 yuan and it is used for 3 months, the expense can be recorded in 'Administrative Expenses - Others' either in a lump sum or on a monthly basis.\n\n### Fixed Asset Handling\n - **At the time of purchase**: If the portable toilet is treated as a fixed asset, upon purchase, debit the 'Fixed Assets - Portable Toilets' account and credit 'Bank Deposits' or 'Accounts Payable' and other accounts. For example, if a construction site purchases a portable toilet with bank deposits of 30,000 yuan, when accounting, debit 'Fixed Assets - Portable Toilets' for 30,000 yuan and credit 'Bank Deposits' for 30,000 yuan.\n - **During depreciation**: According to the company's depreciation policy, when calculating depreciation, debit the 'Depreciation Expense' account and credit the 'Accumulated Depreciation' account. Suppose the portable toilet is expected to be used for 10 years with a residual value of 0 and is depreciated using the straight-line method. The annual depreciation amount is 3,000 yuan, and the monthly depreciation is 250 yuan. When accounting each month, debit 'Depreciation Expense' for 250 yuan and credit 'Accumulated Depreciation' for 250 yuan.\n - **During maintenance**: When maintenance and repair expenses occur, debit the 'Maintenance Expense' account and credit 'Bank Deposits' or 'Raw Materials' and other accounts. For example, if it costs 500 yuan to repair the portable toilet and the payment is made through bank deposits, when accounting, debit 'Maintenance Expense' for 500 yuan and credit 'Bank Deposits' for 500 yuan.\n - **When rented out**: When receiving rental income, debit 'Bank Deposits' and other accounts and credit the 'Other Business Income' account. For taxes payable on the rental income, such as value-added tax, debit the 'Taxes Payable - Value-Added Tax Payable' account and credit the 'Bank Deposits' account.\n - **At the time of disposal**: When the portable toilet reaches the disposal condition, conduct fixed asset liquidation. Debit the 'Fixed Asset Liquidation' account and credit the 'Fixed Assets - Portable Toilets' and 'Accumulated Depreciation' accounts. When disposing of it and receiving the proceeds, debit 'Bank Deposits' and other accounts and credit the 'Fixed Asset Liquidation' account. If there is a net gain, debit the 'Fixed Asset Liquidation' account and credit the 'Non-operating Income' account. If there is a net loss, debit the 'Non-operating Expenses' account and credit the 'Fixed Asset Liquidation' account.\n\n### Daily Recording\nEstablish a detailed usage record form for the portable toilet, recording information such as the number of daily uses, the number of users, and the usage duration. Record the maintenance and cleaning status of the portable toilet, including the time and cost of each cleaning and maintenance. Record the water and electricity consumption of the portable toilet. Establish an expense statistics form for the portable toilet, including information such as construction costs, maintenance expenses, water and electricity costs.",false,{"id":210,"documentId":211,"name":212,"alternativeText":213,"caption":27,"focalPoint":27,"width":214,"height":215,"formats":216,"hash":238,"ext":121,"mime":124,"size":239,"url":240,"previewUrl":27,"provider":146,"provider_metadata":27,"createdAt":241,"updatedAt":241,"publishedAt":242},14172,"l1iofihnx3ik6wpz2spli1hc","import_1788421936225_l3eekpc3_4961d69094.jpg","Take a Look: Precautions for Daily Use of Container 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