《国营商业企业成本管理办法》(以下简称《办法》)第二十二条规定,单位价值在50元以下的低值易耗品,领用时可一次列入商品流通费。目前,有不少企业据此将价值不足50元的低值易耗品,全都作了一次性摊销。笔者认为,这样处理不妥。《办法》规定的是“可”一次摊销,并未要求“一律”或“应该”摊销。如旅馆业的房内设施、床上用品,理发业的修剪工具等,其单位价值一般不足50元,但这些物资品种多、数量大、使用分散,如果领用时一次性摊销,不仅影响当期的经济效益,而且极不利于管理,很容易造成丢失,给单位造成经济损失。因此,应根据低 Article 22 of the “Administrative Measures on Costs of State-Owned Commercial Enterprises” (hereinafter referred to as “Measures”) stipulates that low-value consumables with a unit value of RMB 50 or less may be included in commodity circulation fees once they are received. At present, many companies have made one-off amortization of low-value consumables worth less than RMB 50. The author believes that this is not appropriate. The Measures stipulates that “may” be amortized once and does not require “all” or “should” be amortized. For example, in-room facilities, bed linens for the hotel industry, and pruning tools for the hairdressing industry, the unit value is generally less than 50 yuan. However, these materials have many varieties, large quantities, and scattered use. If one-time amortization is used at the time of receiving, it will not only affect the current period. The economic benefits, but also very unfavorable to management, it is easy to cause losses, causing economic losses to the unit. Therefore, it should be based on low