Debit: 5000 in advance

Loan: 5000 yuan in the bank.

After receiving it,

Borrow: fixed assets of 5000 yuan.

Credit: 5000 yuan in advance

Where is the mold used? If the product is produced, it is included in the product cost, the workshop is the manufacturing cost, and the management department uses the management cost.

Debit: production cost, manufacturing cost, management cost and sales cost.

Credit: accumulated depreciation of fixed assets