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为了便于低值易耗品的核算和管理,将低值易耗品划归储备资金,视同原材料进行管理,但它在性质上又和原材料的核算与管理有所不同。这主要表现在:1、低值易耗品在生产过程中多次使用,对在用的低值易耗品应建立相应的核算和理管办法,尽量避免帐外财产的发生,以减少浪费和损失;2、低值易耗品的数量较多,总的价值还是比较大的,如果在领用或报废时将其价值一次计入成本,则会影响成本上的均衡性和稳
In order to facilitate the accounting and management of low-value consumables, low-value consumables are classified as reserve funds and are treated as raw materials, but they are different in nature from the accounting and management of raw materials. This is mainly reflected in: 1, low-value consumables in the production process repeatedly used on the low-value consumables in use should establish the appropriate accounting and management practices, as far as possible to avoid the occurrence of off-balance sheet assets to reduce waste And losses; 2, the number of low-value consumable goods more, the total value is still relatively large, if the value of the requisitioned or scrapped included in the cost once, it will affect the balance of costs and stability