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低值易耗品的核算方法,建国初期曾经试行过五五摊销法,未能推广。后来改用分期摊销法,并规定摊销期限最多不超出12个月。这样一来。不少工矿企业形成了大量帐外物资,少则几十万元,多则几百万元,问题十分严重,亟待改进。新会计制度要求实行五五法或净值法加强低值易耗品核算,迄今已两年多,尚无人重视,究其原因,普遍认为低值易耗品的品种多,流动性大,管理困难,因而停滞不前。实际上健全低值易耗品管理并不困难,只要根据企业生产具体
Low-cost consumables accounting methods, the founding of the PRC had tried five or five amortization method, failed to promote. Then use the amortization method, and provides for amortization period does not exceed 12 months. Thus. Many industrial and mining enterprises have formed a large amount of off-balance-sheet items, ranging from a few hundred thousand dollars to more than a few million dollars. The problem is grave and urgent improvement is needed. The new accounting system requires the implementation of the five-year law or the net law to strengthen low-value consumables accounting, so far more than two years, no one has taken seriously, the reason, generally considered low-value consumables variety, liquidity, management Difficult, so stagnant. In fact, it is not difficult to improve the management of low-value consumables, as long as it is based on the specific production of the enterprise