低值易耗品在企业会计核算中被重视不够，加之核算的方法也不尽相同，因此影响企业的成本和利润。笔者认为在其核算过程中应注意以下两点。一、低值易耗品与固定资产相互混淆。在一些企业中，会计人员对低值易耗品与固定资产的界限划分不符合有关制度的规定标准。有的企业误将 Low-value consumables in the business accounting has been given insufficient attention, combined with accounting methods are not the same, thus affecting the cost and profit. I think in the accounting process should pay attention to the following two points. First, low-value consumables and fixed assets confused with each other. In some enterprises, the division of demarcation between low-value consumables and fixed assets by accountants does not meet the required standards of the relevant system. Some enterprises mistakenly