论文部分内容阅读
现行财务会计制度规定:使用期在一年以下,价格按大、中、小型企业分别在800元,500元和200元以下的不能作为固定资产的物品属于低值易耗品,领用后按其价值的大小,分别采用“一次性摊销”、“五五摊销”、“分次摊销”方法进行摊销。这一核算规定现已很难适应企业生产经营的客观实际。一是商品价格大幅度上涨,规定的价格标准与现行价格水平相差太大。二是按年限、价格对低值易耗品和固定资产进行划分,没有充分考虑行业的特殊性,体现不出行业差别。因此建议作如下改进:
The current financial accounting system stipulates that items with a use period of less than one year, with prices of 800 yuan, 500 yuan, and 200 yuan for large, medium, and small enterprises, which are not fixed assets, are low-value consumables. The value of their value is amortized using the “one-off amortization”, “fifth-year amortization” and “separate amortization” methods. This accounting rule is now difficult to adapt to the objective reality of the company’s production and operation. First, commodity prices have risen sharply, and the prescribed price standards have fallen far short of current price levels. The second is the division of low-value consumables and fixed assets according to years and prices. The industry’s specificity is not fully considered, and no industry differences are reflected. Therefore, it is recommended to make the following improvements: