Accounting terminology consumables mean : Consumables are not as fixed assets refers to the various appliances items , such as tools, management tools, glassware and containers used in the course of business and so on . Features : its production process is a look at the role of labor , it has participated in turnover can not change its original physical form , in the course of the need for maintenance, repair , there is a certain residual value at end of life . However, in practice, due to the low value consumables , and easy to damage , often need to be replaced , its purchase and service recipients more frequently , for ease of accounting and management, inventory accounting to take it into class deemed for physical inventory management . In the accounts, because of its own characteristics , determines the accounting of consumables that is material accounting and similarities, there are similarities and fixed assets