浅议改进低值易耗品的核算（Discussion on the improvement of the low value consumable accounting）.docVIP

下载本文档

4
0
约7.86千字
约 6页
2017-08-16 发布于河南
举报
版权申诉

浅议改进低值易耗品的核算（Discussion on the improvement of the low value consumable accounting）.doc

1、原创力文档（book118）网站文档一经付费（服务费），不意味着购买了该文档的版权，仅供个人/单位学习、研究之用，不得用于商业用途，未经授权，严禁复制、发行、汇编、翻译或者网络传播等，侵权必究。。
2、本站所有内容均由合作方或网友上传，本站不对文档的完整性、权威性及其观点立场正确性做任何保证或承诺！文档内容仅供研究参考，付费前请自行鉴别。如您付费，意味着您自己接受本站规则且自行承担风险，本站不退款、不进行额外附加服务；查看《如何避免下载的几个坑》。如果您已付费下载过本站文档，您可以点击这里二次下载。
3、如文档侵犯商业秘密、侵犯著作权、侵犯人身权等，请点击“版权申诉”（推荐），也可以打举报电话：400-050-0827(电话支持时间：9:00-18:30)。
4、该文档为VIP文档，如果想要下载，成为VIP会员后，下载免费。
5、成为VIP后，下载本文档将扣除1次下载权益。下载后，不支持退款、换文档。如有疑问请联系我们。
6、成为VIP后，您将拥有八大权益，权益包括：VIP文档下载权益、阅读免打扰、文档格式转换、高级专利检索、专属身份标志、高级客服、多端互通、版权登记。
7、VIP文档为合作方或网友上传，每下载1次，网站将根据用户上传文档的质量评分、类型等，对文档贡献者给予高额补贴、流量扶持。如果你也想贡献VIP文档。上传文档

浅议改进低值易耗品的核算（Discussion on the improvement of the low value consumable accounting）

浅议改进低值易耗品的核算（Discussion on the improvement of the low value consumable accounting） Discussion on the improvement of the low value consumable accounting Discussion on the improvement of the low value consumable accounting 2008-12-20 15:11:42 A concept, low value consumables Low value consumable is refers to the enterprise required in the business process of the individual value is relatively low or relatively short service life, can not be used as the fixed assets accounting of the material equipment and labor data, such as management tools, utensils, glassware, utensils and other labor. These material equipment can be repeatedly used in the process of operation, the value of its wear degree gradually shifted to the costs or expenses related to. The view of nature, the low value consumables can be used repeatedly without changing the physical form of the original work, has the characteristics of fixed assets. Low value consumable has low value, short service life, the number of varieties, update quickly, add frequent etc.. The accounting system is that the existing provisions of the unit value of 1000 yuan, or do not belong to the production and operation of major equipment items, the unit value of 2000 yuan, and the service life in the two years following the materials and equipment, as low value consumables. Two, the low value consumables category Low value consumables are usually divided into two kinds of standard: One is to use low value consumables, divided into: (1) general tools. Cutting tool, measuring tool, die, fixture tools such as general and auxiliary tools, such as wrenches, jack. (2) special tools. With a specific purpose tool, such as a special mold, accounting electric binding machine, water electrician electric punch etc.. (3) replacement. Easy to wear or replace all equipment used for producing different products, such as roller, rolling for steel ingot casting for ingot mould etc.. (4) turnover materials. The repeated use of the goods, fasteners,