在用低值易耗品的“九·一”摊销法黄小永低值易耗品是企业生产经营活动中不可缺少的而又不符合固定资产条件的各种劳动资料，如工具、管理用具、玻璃器皿以及在生产经营过程中周转使用的包装容器等。加强对低值易耗品的管理和核算，是保护企业财产安全完整，防止损失浪费... Amortization of low-value consumables “91” amortization method Huang Xiaoyong low-value consumables is indispensable in the production and business activities of various labor information that does not meet the conditions of fixed assets such as tools, management tools, Glassware and in the production and operation of the process of use of packaging containers. To strengthen the management and accounting of low-value consumables is to protect the safety and integrity of enterprises, to prevent loss and waste ...