According to Article 17 of Government Accounting Standard No.3-Fixed Assets:

The following fixed assets are not depreciated:

(1) Cultural relics and exhibits;

(2) Animals and plants;

(3) books and archives;

(4) Land accounted for separately;

(5) Fixed assets measured in nominal amount.

For example, a set of foreign language materials for public institutions, 6.5438+0.2 million yuan.

1, accounting treatment when purchasing.

financial accounting

Borrow: fixed assets-book archives -A book 1200000.