低值易耗品（Low value consumable goods）.docVIP

低值易耗品（Low value consumable goods） The amortization of low value, consumable goods, 2009-08-07, 16:02, low value, consumables is part of the inventory of the enterprise, and it is a special part of it. Because of the low value, easy consumption, low value, easy consumption and frequent replacement, it is decided that the accounting is consistent with the material. But from the management process, it is labor data, rather than labor object. It can play a role in several business cycles without changing the original physical form, and its value is not shifted at one or all times. It is gradually transferred with the loss of physical property, and there is always a certain residual value when discarding. These characteristics also determine that they are similar to fixed assets accounting in accounting. Because of the particularity of low value and easy to consume goods, the allocation of its value is always the key point of accounting, and the relevant standards also stipulate clearly the method of amortization of low value and easy consumption goods. But the author thinks that the method of amortization is inappropriate, and the result will inevitably affect the financial status, business results and cash flow of the enterprise. I. Methods of amortization of low value consumable goods Enterprise Accounting Standards No. first: article twentieth: stock enterprises shall adopt one-off amortization method or 55 amortization of low value consumable amortization, considering the cost of the relevant assets or profits and losses of the current period. This makes clear, the amortize method of low value and consumable goods is one sale method or 55 amortize law two kinds. But no matter what kind of amortization method is adopted, it will cause the balance of the accounts and affect the value of the enterprise assets and the profits of the current period. (a) a rotating pin method a rotating pin method refers to the low value consumables in use, the full value of a month (for