應入什麼帳目...................

滅火器是有如保險費，有一個有效期，本身屬資產，以生效期做折舊。Dr. Fixed Assets Cr Bank然後Dr Depreciation Cr. Provision for depreciation. 希望幫到你！

入 OFFICE SUPPLY 可以嗎

This is a consumable item and only last for a very short time. You can debited it to Office / Sundry Expenses 辦公室 / 什項 費用