[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"global_setting:vi":3,"categories:vi":20,"api:\u002Farticles:vi:{\"sort\":\"id:desc\",\"pagination[withCount]\":false,\"filters[slug][$eq]\":\"how-to-account-for-the-purchase-of-mobile-toilets\",\"pagination[page]\":1,\"pagination[pageSize]\":1,\"populate[cover]\":true,\"populate[category]\":true}":197,"blog-prev:vi:how-to-account-for-the-purchase-of-mobile-toilets:2026-09-30T16:34:41.211Z":240,"blog-next:vi:how-to-account-for-the-purchase-of-mobile-toilets:2026-09-30T16:34:41.211Z":244,"api:\u002Farticles:vi:{\"sort\":\"publishedAt:desc\",\"pagination[withCount]\":false,\"fields[0]\":\"title\",\"fields[1]\":\"slug\",\"fields[2]\":\"excerpt\",\"fields[3]\":\"publishedAt\",\"fields[4]\":\"createdAt\",\"populate[cover]\":true,\"filters[slug][$ne]\":\"how-to-account-for-the-purchase-of-mobile-toilets\",\"pagination[page]\":1,\"pagination[pageSize]\":4}":253},{"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":238},[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},739118,"woawhvq9fbza8mcd0y43ceeh","How to Account for the Purchase of Mobile Toilets","how-to-account-for-the-purchase-of-mobile-toilets","2026-09-30T16:34:41.187Z","2026-09-30T16:34:41.211Z","en","**The purchase of mobile toilets is typically accounted for as fixed assets, with the specific accounting entries as follows**:\n\n![](https:\u002F\u002Fcaijing-img.oss-cn-hangzhou.aliyuncs.com\u002Fgallery\u002Fimport_1788446053748_lmerf0sz_5e421aa4f4.jpg)\n\n### At the time of purchase\nWhen a company purchases mobile toilets, they should be recorded as fixed assets. The accounting entry is: Debit the 'Fixed Assets - Mobile Restrooms' account and credit the 'Bank Deposit' or 'Accounts Payable' account, etc. Mobile toilets meet the definition of fixed assets, which are non-monetary assets held by a company for the production of products, provision of labor services, leasing, or business management, with a useful life exceeding 12 months. Therefore, recording them in the fixed assets account accurately reflects the company's asset status.\n\n### When depreciating\nAs fixed assets, mobile toilets need to be depreciated according to the depreciation policy. The accounting entry is: Debit the 'Depreciation Expense' account and credit the 'Accumulated Depreciation' account. Mobile toilets should be classified as fixed assets and depreciated under the category of tools and furniture. The depreciation period for tools and furniture is usually relatively short, which better aligns with their actual usage. By depreciating, the cost of mobile toilets can be gradually allocated, reflecting their value depreciation during use.\n\n### When incurring repair and maintenance expenses\nDuring the use of mobile toilets, repair and maintenance expenses may occur. These expenses should be recorded in the current profit and loss. The accounting entry is: Debit the 'Repair Expense' account and credit the 'Bank Deposit' or 'Raw Materials' account, etc. This approach accurately reflects the company's expenses incurred to maintain the normal use of mobile toilets.\n\n### If mobile toilets are leased out\nIf a company leases out its mobile toilets, when receiving rental income, the accounting entry is: Debit the 'Bank Deposit' account, etc., and credit the 'Other Business Income' account. At the same time, for taxes payable on the rental income, such as value-added tax, the accounting entry is: Debit the 'Taxes Payable - Value-Added Tax Payable' account and credit the 'Bank Deposit' account. This approach accurately reflects the company's rental income and taxes payable.\n\n### When mobile toilets reach the end of their useful life\nWhen mobile toilets reach the end of their useful life, fixed asset disposal is required. The accounting entry is: Debit the 'Fixed Asset Disposal' account and credit the 'Fixed Assets - Mobile Restrooms' and 'Accumulated Depreciation' accounts. Through this step, the book value of the mobile toilets can be transferred out of the fixed assets account, preparing for subsequent disposal.\n\n### When disposing of mobile toilets and receiving payment\nWhen disposing of mobile toilets and receiving payment, the accounting entry is: Debit the 'Bank Deposit' account, etc., and credit the 'Fixed Asset Disposal' account. If there is a net gain, debit the 'Fixed Asset Disposal' account and credit the 'Non-operating Income' account; if there is a net loss, debit the 'Non-operating Expense' account and credit the 'Fixed Asset Disposal' account. This approach accurately reflects the company's gain or loss from disposing of mobile toilets.",false,{"id":210,"documentId":211,"name":212,"alternativeText":213,"caption":27,"focalPoint":27,"width":214,"height":214,"formats":215,"hash":234,"ext":121,"mime":124,"size":235,"url":236,"previewUrl":27,"provider":146,"provider_metadata":27,"createdAt":237,"updatedAt":237,"publishedAt":237},16435,"cn3te66lcs8l9vgqvf7ohe4b","import_1788446053748_lmerf0sz_5e421aa4f4.jpg","Roundup: Container Stations Give Nucleic Acid Booths a Creative Second Life (Part 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