济南代理记账公司为您介绍低值易耗品的核算

从会计角度出发，低值易耗品通常会被视同为存货，常常被划分为一般工具、专用工具、替换设备、管理用具和其他用具等，被视为流动资产进行核算和管理，下面就由济南代理记账公司的会计人员为您简单介绍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.
对于低值易耗品在核算时是对应于“周转材料-低值易耗品”科目的，其摊销方法应该根据所使用的次数进行摊销，常见的方式主要有以下两种：
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、一次转销法
1, a distributing method
主要是在进行领用低值易耗品时将其价值一次性全部计入当期损益中。

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

2、分次摊销法
2, amortization method
这种方式则与一次转销法不同，是按使用次数均摊其账面价值，通常适用于可供多次反复使用的易耗品。
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.
对于这两种分摊方式可以灵活使用，济南代理记账公司认为只要合理地体现相关的损益即可。
For both share flexible use, jinan bookkeeping agency company think that as long as reasonably reflect the relevant profits and losses.
济南代理记账公司：http://www.jnqqjz.com