内  容  摘  要

本文主要介绍了新颁布的企业会计准则中关于低值易耗品核算方法的局限性，主要表现在一次转销和五五摊销方法的局限性，以及由此造成的账面余额与实际使用价值存在较大差异，导致账实不符。因此针对上述的局限性，笔者在文中提出了对低值易耗品与科目调整及核算改进的一些设想，建议将低值易耗品分为低值品和、易耗品和长期低值易耗品三类，分别进行核算，同时参考国际会计准则，对一些有长期使用价值的低值易耗品，将其金额归并为一个总额，以固定资产核算；此外在做低值易耗品的总分类核算的同时，建立相关的明细核算制度

关键词：低值易耗品  一次转销法  五五摊销法 

Abstract

This paper introduces a new corporate accounting standards promulgated on consumables accounting method limitations, mainly manifested in all amortization methodand and a half amortization method and the resulting balance of the book value and the actual existence quite different, resulting in inconsistent with the accounts.Thus the above limitations, the authors put forward a text on the subject consumables and improved accounting adjustment and ideas and suggested that the low-value goods, the low-value consumables and long-term consumables . Respectively accounting at the same time making reference to international accounting standards, the long-term value of some of the consumables, and the amount will be combined into one its total fixed assets accounting; In addition to consumables in the accounting of the general classification at the same time, Details related to the establishment of the accounting system

Key words:consumables  all amortization methodand  a half amortization method