仓储货架计入什么科目

在企业的财务会计中，仓储货架是用于存储物品的重要设备。由于它们的性质和用途，仓储货架的购买和维护成本应该被归入适当的会计科目。

中文解释：

仓储货架通常被视为固定资产的一部分。根据中国企业会计准则，固定资产是指企业为生产商品、提供劳务、出租或经营管理而持有的，使用年限超过一年的有形资产。因此，购买仓储货架的费用应该被记录在“固定资产”科目下。此外，与仓储货架相关的维护和修理费用也应当计入“固定资产”科目。

英文解释：

Warehouse racks are typically considered as part of fixed assets. According to the Chinese Accounting Standards for Business Enterprises, fixed assets refer to tangible assets held by enterprises for the purpose of producing goods, providing services, leasing, or managing operations, with a useful life exceeding one year. Therefore, the cost of purchasing warehouse racks should be recorded under the "Fixed Assets" category. Additionally, maintenance and repair expenses related to warehouse racks should also be included in the "Fixed Assets" category.