從會(huì)計(jì)角度出發(fā)，低值易耗品通常會(huì)被視同為存貨，常常被劃分為一般工具、專用工具、替換設(shè)備、管理用具和其他用具等，被視為流動(dòng)資產(chǎn)進(jìn)行核算和管理，下面就由濟(jì)南代理記賬公司的會(huì)計(jì)人員為您簡單介紹一下低值易耗品的核算方法吧。

From the accounting perspective, low-value goods often viewed as synonymous with inventory, often be divided into general replacement tools, special tools, equipment, management tools and other equipment, etc., is seen as a current asset accounting and management, the following is from jinan bookkeeping agency company accounting personnel for you to make a brief introduction of low-value consumable accounting methods.
對(duì)于低值易耗品在核算時(shí)是對(duì)應(yīng)于“周轉(zhuǎn)材料-低值易耗品”科目的，其攤銷方法應(yīng)該根據(jù)所使用的次數(shù)進(jìn)行攤銷，常見的方式主要有以下兩種：
When accounting for running stores is corresponding to the "cycle" materials - running stores course, its amortization method should be amortized according to the number of USES, common ways mainly have the following two:
1、一次轉(zhuǎn)銷法
1, a distributing method
主要是在進(jìn)行領(lǐng)用低值易耗品時(shí)將其價(jià)值一次性全部計(jì)入當(dāng)期損益中。

Mainly in the recipients low-value products in its entire value once recorded into the profits and losses of the current.

2、分次攤銷法
2, amortization method
這種方式則與一次轉(zhuǎn)銷法不同，是按使用次數(shù)均攤其賬面價(jià)值，通常適用于可供多次反復(fù)使用的易耗品。
This way is different from a reseller, method, by using frequency between its book value, usually applies to the consumable that can be used repeatedly.
對(duì)于這兩種分?jǐn)偡绞娇梢造`活使用，濟(jì)南代理記賬公司認(rèn)為只要合理地體現(xiàn)相關(guān)的損益即可。
For both share flexible use, jinan bookkeeping agency company think that as long as reasonably reflect the relevant profits and losses.
濟(jì)南代理記賬公司：http://www.chnew.cn