关于低值易耗品核算方法的探讨  

A Discussion on the Accounting Ways to the Consumable Goods of Low Value

作　　者：邢美高 

机构地区：[1]盐城电大盐都分校,江苏盐都224002

出　　处：《唐山学院学报》2000年第1期50-52,共3页Journal of Tangshan University

摘　　要：现行制度下，低值易耗品存在着划分标准不确定、价值较小、帐面反映不及时、折旧率难以计算等问题。解决的方法是取消低值易耗品帐户，计算综合折旧率。Under the current system,there are problems to the consumable goods of low value in the respects of unfixed standards,low value, untimely book reflection and the rate of depreciation that can hardly be counted. The solution is to cancel the account of the consumable goods of low value and to count the comprehensive rate of depreciation.

关 键 词：会计核算 低值易耗品 会计实务 

分 类 号：F224.5[经济管理—国民经济]