Whether you allocate special funds or fixed funds, if you receive the money and list it in the corresponding subjects, the purchase of fixed assets must be accounted for and depreciated.

Debit: bank deposit.

Loan: special payable

②: Borrow: Fixed assets

Loans: bank deposits

At the same time, the amount of purchased fixed assets is carried forward to special payables.

Debit: special payable

Loan: capital reserve

Depreciation accrual: Debit manufacturing expenses and other corresponding subjects.

Credit: accumulated depreciation

When the income tax is settled at the end of the year, the depreciation of assets purchased by the state shall not be deducted before tax.