[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"categories:vi":3,"global_setting:vi":181,"api:\u002Farticles:vi:{\"sort\":\"id:desc\",\"pagination[withCount]\":false,\"filters[slug][$eq]\":\"mobile-toilet-accounting-category-7\",\"pagination[page]\":1,\"pagination[pageSize]\":1,\"populate[cover]\":true,\"populate[category]\":true}":197,"blog-prev:vi:mobile-toilet-accounting-category-7:2026-10-09T15:54:19.617Z":241,"blog-next:vi:mobile-toilet-accounting-category-7:2026-10-09T15:54:19.617Z":245,"api:\u002Farticles:vi:{\"sort\":\"publishedAt:desc\",\"pagination[withCount]\":false,\"fields[0]\":\"title\",\"fields[1]\":\"slug\",\"fields[2]\":\"excerpt\",\"fields[3]\":\"publishedAt\",\"fields[4]\":\"createdAt\",\"populate[cover]\":true,\"filters[slug][$ne]\":\"mobile-toilet-accounting-category-7\",\"pagination[page]\":1,\"pagination[pageSize]\":4}":254},{"data":4,"meta":176},[5,23,31,39,47,55,62,77,85,93,133],{"id":6,"documentId":7,"name":8,"slug":9,"description":10,"createdAt":11,"updatedAt":11,"publishedAt":12,"locale":13,"parent":14,"children":22,"cover":10},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","vi",{"id":15,"documentId":16,"name":17,"slug":18,"description":17,"createdAt":19,"updatedAt":20,"publishedAt":21,"locale":13},550,"r55sewcg5jmiwkpom4lipxas","Nhà Container","container","2026-08-31T14:34:58.099Z","2026-09-08T15:41:11.619Z","2026-09-08T15:41:12.186Z",[],{"id":24,"documentId":25,"name":26,"slug":27,"description":10,"createdAt":28,"updatedAt":28,"publishedAt":12,"locale":13,"parent":29,"children":30,"cover":10},412,"rgxh10ucmzziz0nsnhk2hoeq","Nhà container có thể gập lại và gấp gọn","foldable-folding-container-houses","2026-08-31T14:39:52.813Z",{"id":15,"documentId":16,"name":17,"slug":18,"description":17,"createdAt":19,"updatedAt":20,"publishedAt":21,"locale":13},[],{"id":32,"documentId":33,"name":34,"slug":35,"description":10,"createdAt":36,"updatedAt":36,"publishedAt":12,"locale":13,"parent":37,"children":38,"cover":10},414,"oc9q3a05evd1yqknsdqqnr7d","Nhà container có thể mở rộng","expandable-container-houses","2026-08-31T14:39:53.650Z",{"id":15,"documentId":16,"name":17,"slug":18,"description":17,"createdAt":19,"updatedAt":20,"publishedAt":21,"locale":13},[],{"id":40,"documentId":41,"name":42,"slug":43,"description":10,"createdAt":44,"updatedAt":44,"publishedAt":12,"locale":13,"parent":45,"children":46,"cover":10},416,"ovwz6cyf18poazkrojb8r4mm","Nhà hình Viên nang Vũ trụ & Cabin Táo","space-capsule-houses-apple-cabins","2026-08-31T14:39:54.517Z",{"id":15,"documentId":16,"name":17,"slug":18,"description":17,"createdAt":19,"updatedAt":20,"publishedAt":21,"locale":13},[],{"id":48,"documentId":49,"name":50,"slug":51,"description":10,"createdAt":52,"updatedAt":52,"publishedAt":12,"locale":13,"parent":53,"children":54,"cover":10},418,"fcg0r2nn01zvrruk7snqwji2","Nhà mô-đun & các ngôi nhà tiền chế khác","modular-homes-other-prefab-houses","2026-08-31T14:39:55.299Z",{"id":15,"documentId":16,"name":17,"slug":18,"description":17,"createdAt":19,"updatedAt":20,"publishedAt":21,"locale":13},[],{"id":56,"documentId":57,"name":34,"slug":58,"description":10,"createdAt":59,"updatedAt":59,"publishedAt":12,"locale":13,"parent":60,"children":61,"cover":10},420,"tjabq1gzspxnzftyarxqh5m6","iso-shipping-storage-containers","2026-08-31T14:39:56.130Z",{"id":15,"documentId":16,"name":17,"slug":18,"description":17,"createdAt":19,"updatedAt":20,"publishedAt":21,"locale":13},[],{"id":63,"documentId":64,"name":65,"slug":66,"description":10,"createdAt":67,"updatedAt":67,"publishedAt":12,"locale":13,"parent":68,"children":76,"cover":10},422,"czl0ibqkzm8vygbfe5qpo2l1","Bồn cầu di động bằng nhựa HDPE","hdpe-plastic-portable-toilets","2026-08-31T14:39:56.915Z",{"id":69,"documentId":70,"name":71,"slug":72,"description":71,"createdAt":73,"updatedAt":74,"publishedAt":75,"locale":13},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":78,"documentId":79,"name":80,"slug":81,"description":10,"createdAt":82,"updatedAt":82,"publishedAt":12,"locale":13,"parent":83,"children":84,"cover":10},424,"tec69y18rtmmv2tp4tb3y703","Nhà vệ sinh di động có kết cấu hàn","welded-structure-mobile-toilets","2026-08-31T14:39:58.139Z",{"id":69,"documentId":70,"name":71,"slug":72,"description":71,"createdAt":73,"updatedAt":74,"publishedAt":75,"locale":13},[],{"id":86,"documentId":87,"name":88,"slug":89,"description":10,"createdAt":90,"updatedAt":90,"publishedAt":12,"locale":13,"parent":91,"children":92,"cover":10},426,"mllynk5uc89sod5c8ndiqd7j","Nhà vệ sinh di động dạng tấm Sandwich","sandwich-panel-portable-toilets","2026-08-31T14:39:58.986Z",{"id":69,"documentId":70,"name":71,"slug":72,"description":71,"createdAt":73,"updatedAt":74,"publishedAt":75,"locale":13},[],{"id":69,"documentId":70,"name":71,"slug":72,"description":71,"createdAt":73,"updatedAt":74,"publishedAt":75,"locale":13,"parent":10,"children":94,"cover":98},[95,96,97],{"id":63,"documentId":64,"name":65,"slug":66,"description":10,"createdAt":67,"updatedAt":67,"publishedAt":12,"locale":13},{"id":78,"documentId":79,"name":80,"slug":81,"description":10,"createdAt":82,"updatedAt":82,"publishedAt":12,"locale":13},{"id":86,"documentId":87,"name":88,"slug":89,"description":10,"createdAt":90,"updatedAt":90,"publishedAt":12,"locale":13},{"id":99,"documentId":100,"name":101,"alternativeText":10,"caption":10,"focalPoint":10,"width":102,"height":102,"formats":103,"hash":127,"ext":105,"mime":108,"size":128,"url":129,"previewUrl":10,"provider":130,"provider_metadata":10,"createdAt":131,"updatedAt":131,"publishedAt":132},1225,"e8w1zqavtqaq3afulj8t4efj","H5a0c7cf6b7bb438da832dfc28e6b87c0X.jpg",800,{"small":104,"medium":113,"thumbnail":120},{"ext":105,"url":106,"hash":107,"mime":108,"name":109,"path":10,"size":110,"width":111,"height":111,"sizeInBytes":112},".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":105,"url":114,"hash":115,"mime":108,"name":116,"path":10,"size":117,"width":118,"height":118,"sizeInBytes":119},"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":105,"url":121,"hash":122,"mime":108,"name":123,"path":10,"size":124,"width":125,"height":125,"sizeInBytes":126},"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":15,"documentId":16,"name":17,"slug":18,"description":17,"createdAt":19,"updatedAt":20,"publishedAt":21,"locale":13,"parent":10,"children":134,"cover":141},[135,136,137,138,139,140],{"id":6,"documentId":7,"name":8,"slug":9,"description":10,"createdAt":11,"updatedAt":11,"publishedAt":12,"locale":13},{"id":24,"documentId":25,"name":26,"slug":27,"description":10,"createdAt":28,"updatedAt":28,"publishedAt":12,"locale":13},{"id":32,"documentId":33,"name":34,"slug":35,"description":10,"createdAt":36,"updatedAt":36,"publishedAt":12,"locale":13},{"id":40,"documentId":41,"name":42,"slug":43,"description":10,"createdAt":44,"updatedAt":44,"publishedAt":12,"locale":13},{"id":48,"documentId":49,"name":50,"slug":51,"description":10,"createdAt":52,"updatedAt":52,"publishedAt":12,"locale":13},{"id":56,"documentId":57,"name":34,"slug":58,"description":10,"createdAt":59,"updatedAt":59,"publishedAt":12,"locale":13},{"id":142,"documentId":143,"name":144,"alternativeText":10,"caption":10,"focalPoint":10,"width":145,"height":145,"formats":146,"hash":172,"ext":105,"mime":108,"size":173,"url":174,"previewUrl":10,"provider":130,"provider_metadata":10,"createdAt":175,"updatedAt":175,"publishedAt":175},1223,"ammcra78h5i6ts27xrts3se5","He0540c3d9e0c47829bceb8aad3dcc0ccY.jpg",1920,{"large":147,"small":154,"medium":160,"thumbnail":166},{"ext":105,"url":148,"hash":149,"mime":108,"name":150,"path":10,"size":151,"width":152,"height":152,"sizeInBytes":153},"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":105,"url":155,"hash":156,"mime":108,"name":157,"path":10,"size":158,"width":111,"height":111,"sizeInBytes":159},"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":105,"url":161,"hash":162,"mime":108,"name":163,"path":10,"size":164,"width":118,"height":118,"sizeInBytes":165},"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":105,"url":167,"hash":168,"mime":108,"name":169,"path":10,"size":170,"width":125,"height":125,"sizeInBytes":171},"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":177},{"page":178,"pageSize":179,"pageCount":178,"total":180},1,100,11,{"data":182,"meta":196},{"id":183,"documentId":184,"siteName":185,"siteTitle":186,"siteDescription":187,"email":188,"phone":189,"whatsapp":190,"createdAt":191,"updatedAt":192,"publishedAt":193,"locale":13,"address":194,"siteKeywords":195},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","Zhejiang, China","Nhà Xưởng nhà tiền chế Yihang, nhà container, nhà vệ sinh di động, nhà lắp ghép nhanh",{},{"data":198,"meta":239},[199],{"id":200,"documentId":201,"title":202,"slug":203,"excerpt":10,"createdAt":204,"updatedAt":204,"publishedAt":205,"locale":206,"content":207,"seo_title":10,"seo_description":10,"seo_keywords":10,"isRecommend":208,"cover":209,"category":10},981835,"mltd4pux5txwzclnhp75vlsl","Which Accounting Category Does Mobile Toilet Belong To","mobile-toilet-accounting-category-7","2026-10-09T15:54:19.593Z","2026-10-09T15:54:19.617Z","en","**Mobile toilets are generally classified under the 'Fixed Assets' category**. In accounting treatment, although mobile toilets are movable, they typically have a useful life exceeding one accounting year and are used for business operations and management, meeting the definition of fixed assets. The following provides a detailed explanation from the perspectives of accounting treatment and classification:\n\n![](https:\u002F\u002Fcaijing-img.oss-cn-hangzhou.aliyuncs.com\u002Fgallery\u002Fimport_1788801850672_ejiusb5y_9b1bbb4f7d.png)\n\n### Accounting Treatment\nWhen purchasing a mobile toilet, accounting entries should be made according to the accounting methods for fixed assets. The specific entry is to debit the 'Fixed Assets - Mobile Restroom' account and credit the 'Bank Deposit' or 'Cash' account. This treatment reflects the value transfer process of the mobile toilet as a long-term asset, gradually allocating its cost to each accounting period through depreciation to match the economic benefits it brings to the enterprise. For example, if an enterprise pays 100,000 yuan in bank deposits for the purchase of a mobile toilet, the accounting entry is to debit 'Fixed Assets - Mobile Restroom' by 100,000 yuan and credit 'Bank Deposit' by 100,000 yuan. Subsequently, depreciation should be accrued monthly based on factors such as the estimated useful life and residual value rate of the mobile toilet, debiting accounts such as 'Administrative Expenses' or 'Manufacturing Expenses' and crediting the 'Accumulated Depreciation' account.\n\n### Classification Differences\nAs fixed assets, mobile toilets may be classified differently depending on the enterprise or usage scenario. For example, if a mobile toilet serves as a supporting facility for industrial production, it may be classified as 'Machinery and Equipment'; if used temporarily at construction sites, it may be classified as 'Temporary Facilities'; if managed by the sanitation department, it may be classified as 'Sanitation Equipment'. Additionally, in scenarios such as tourist attractions and public places, mobile toilets may also be classified as 'Tourism Supporting Facilities' or 'Public Infrastructure'. These classification differences primarily depend on the specific usage, management entity, and industry practices of the mobile toilet, but they do not affect its accounting attribute as a fixed asset. Enterprises should reasonably determine the classification of mobile toilets based on their actual situations, in conjunction with relevant accounting standards and regulatory requirements, to ensure the accuracy and comparability of accounting information.",false,{"id":210,"documentId":211,"name":212,"alternativeText":213,"caption":10,"focalPoint":10,"width":102,"height":102,"formats":214,"hash":235,"ext":216,"mime":219,"size":236,"url":237,"previewUrl":10,"provider":130,"provider_metadata":10,"createdAt":238,"updatedAt":238,"publishedAt":238},20684,"gv2bis054ljrutdreou0nnzh","import_1788801850672_ejiusb5y_9b1bbb4f7d.png","What Materials Do Prefabricated Buildings Actually Need?",{"small":215,"medium":223,"thumbnail":229},{"ext":216,"url":217,"hash":218,"mime":219,"name":220,"path":10,"size":221,"width":111,"height":111,"sizeInBytes":222},".png","https:\u002F\u002Fcaijing-img.oss-cn-hangzhou.aliyuncs.com\u002Fsmall_import_1788801850672_ejiusb5y_9b1bbb4f7d_39a477e84d.png","small_import_1788801850672_ejiusb5y_9b1bbb4f7d_39a477e84d","image\u002Fpng","small_import_1788801850672_ejiusb5y_9b1bbb4f7d.png",562.26,562262,{"ext":216,"url":224,"hash":225,"mime":219,"name":226,"path":10,"size":227,"width":118,"height":118,"sizeInBytes":228},"https:\u002F\u002Fcaijing-img.oss-cn-hangzhou.aliyuncs.com\u002Fmedium_import_1788801850672_ejiusb5y_9b1bbb4f7d_39a477e84d.png","medium_import_1788801850672_ejiusb5y_9b1bbb4f7d_39a477e84d","medium_import_1788801850672_ejiusb5y_9b1bbb4f7d.png",1183.62,1183623,{"ext":216,"url":230,"hash":231,"mime":219,"name":232,"path":10,"size":233,"width":125,"height":125,"sizeInBytes":234},"https:\u002F\u002Fcaijing-img.oss-cn-hangzhou.aliyuncs.com\u002Fthumbnail_import_1788801850672_ejiusb5y_9b1bbb4f7d_39a477e84d.png","thumbnail_import_1788801850672_ejiusb5y_9b1bbb4f7d_39a477e84d","thumbnail_import_1788801850672_ejiusb5y_9b1bbb4f7d.png",64.12,64122,"import_1788801850672_ejiusb5y_9b1bbb4f7d_39a477e84d",277.53,"https:\u002F\u002Fcaijing-img.oss-cn-hangzhou.aliyuncs.com\u002Fimport_1788801850672_ejiusb5y_9b1bbb4f7d_39a477e84d.png","2026-09-11T20:29:56.016Z",{"pagination":240},{"page":178,"pageSize":178},{"data":242,"meta":243},[],{"pagination":244},{"page":178,"pageSize":178},{"data":246,"meta":252},[247],{"id":248,"documentId":249,"slug":250,"title":251},20778,"x68lya7xsp4oqhbhnhosnypa","xining-container-house-unit-prices","Đơn giá nhà container tại Xining",{"pagination":253},{"page":178,"pageSize":178},{"data":255,"meta":388},[256,287,323,358],{"id":248,"documentId":249,"title":251,"slug":250,"excerpt":10,"publishedAt":257,"createdAt":258,"cover":259},"2026-09-13T16:35:13.183Z","2026-09-13T16:35:13.161Z",{"id":260,"documentId":261,"name":262,"alternativeText":263,"caption":10,"focalPoint":10,"width":102,"height":102,"formats":264,"hash":283,"ext":105,"mime":108,"size":284,"url":285,"previewUrl":10,"provider":130,"provider_metadata":10,"createdAt":286,"updatedAt":286,"publishedAt":286},22021,"p03ed0yystyv2nelxabk9x12","import_1788378468007_k79wz9n6_b5269cb90e.jpg","Xining Container House Unit 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