personal financing: how to record receiving of a gift (not fixed asset)

[Zhang Weiwu]

Stupid question: I received a gift from a friend, I know exactly how
much it cost because I wished to buy it in first place. I wish to record
this. This gift is not a fixed asset (Let's say if it's wine), so
actually after I had it my net value didn't increase. I think, rather
instead my expense should increase, thus I created a transaction from
Income -> Gift account, to Spense -> Wine.

Is this the correct way to do? Or should I make transaction from gift to
assets and from assets to expense? I think that way doesn't make much sense.

Best regards
Zhang Weiwu