浅议改进低值易耗品的核算

On the Improvement of Business Account of Low Consumable Goods

很多低值易耗品有长期的使用价值,是多次使用不改变原有实物形态的劳动资料,具有固定资产的特性。而现行会计核算制度规定的低值易耗品的三种摊销方法,都不能全面的反映低值易耗品的实物磨损特性,造成帐实不符。本文探索了全面的反映低值易耗品的实物磨损特性使帐实相符的摊销方法。

Many low value consumable goods, with character of fixed assets,have used value for a long time and never change the original shape after being used many times. However, three ways of sharing the asle, prescribed by current business accounting system, can' t totally reflect the character of material wear and tear of low consumable goods,which creates the unreal account.