低值易耗品是指单位价值较低，使用年限较短，不能作为固定资产使用的各种用具，设备。如工具，管理用具，以及在生产过程中使用的包装容器等。现行会计制度规定，低值易耗品的摊销可以按其价值大小，使用期限长短采用一次摊销或分期摊销，井计入制造费用，管理费用，其他业务 Low-value consumable goods refer to all kinds of utensils and equipment that have low unit value and short service life and can not be used as fixed assets. Such as tools, management tools, and packaging used in the production process containers. The current accounting system stipulates that the amortization of low-value consumable goods can be amortized on an amortization basis or amortization according to the value of the consumables and the amortization period, and included in manufacturing costs, administrative expenses and other businesses