在用工具是重要的劳动手段,在工业企业的定额流动资金中占有一定的比重,做好在用工具的管理和核算工作,对于保证生产需要和节约流动资金具有重要的意义。有的企业为了简化在用工具的核算工作,不问它的价值高低或易耗程度,都简化为一次摊销,即把每月領用的工具,全部列 The use of tools is an important means of labor, occupy a certain proportion of the fixed liquidity in industrial enterprises, do a good job in the management and accounting tools, for ensuring production needs and saving liquidity is of great significance. Some enterprises in order to simplify the work of accounting tools, regardless of its level of value or ease of consumption, are reduced to an amortization, that the monthly recipients of tools, all columns