《企业财务通则》和《企业会计准则》以及据此制定的十大行业财务制度相会计制度正在施行,对于这次重大的财会改革中计入成本、费用的几种摊提方法,现就本人学习笔记整理结合自己的体会成篇,以供基层企业财会工作者在实际运用时参改。一、低值易耗品、包装物摊销 The General Accounting System for Business Enterprises and the Accounting Standards for Business Enterprises and the accounting system for the top ten industries in accordance with the Accounting Standards for Business Enterprises are under implementation. Several methods of amortization for costs and expenses are included in this major accounting reform. Study notes finishing combined with their own experience into articles for the grassroots enterprises accounting workers in the actual use of change. First, low-value consumables, packaging amortization