烤箱在会计科目中通常被归类为“固定资产”或“低值易耗品”，具体分类取决于其价值和使用寿命。

中文分析：

对于大多数企业来说，烤箱作为一种生产和经营工具，其价值较高且使用寿命较长，因此通常被归类为“固定资产”。在会计处理中，固定资产需要按照其预计使用年限进行折旧，并分摊到各个会计期间。同时，烤箱在购买时产生的相关费用，如运费、安装费等，也应当计入固定资产的原值。另外，如果烤箱的价值较低或使用寿命较短，也可以将其归类为“低值易耗品”，并在领用时一次性计入费用。

英文分析：

For most enterprises, the oven, as a production and operation tool, has a relatively high value and long service life, so it is usually classified as "fixed assets". In accounting, fixed assets need to be depreciated according to their expected useful life and apportioned to each accounting period. At the same time, the related expenses incurred when purchasing the oven, such as transportation and installation costs, should also be included in the original value of the fixed assets. In addition, if the value of the oven is relatively low or its service life is relatively short, it can also be classified as "low-value consumables" and charged to expenses when issued.