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为了加强固定资产和低值易耗品的管理,便于企业会计核算工作,现对国营工业企业提高固定资产单位价值标准后,固定资产单位价值低于新标准转为低值易耗品管理有关会计处理作如下规定: 一、按现行会计制度规定,单价在二十元以下的低值易耗品采用一次摊销法;单价超过规定标准经批准列入低值易耗品目录的低值易耗品采用使用期限分次摊销法,这两种方法均不适用于提高固定资产单位价值标准后原固定资产单位价值低于新标准转为的低值易耗品。故企业提高固定资产标准后,原固定资产单位价值低于新标准,按规定相应调整为低值易耗品的,均应采用五五摊销法。企业应根据具体情况进行帐务处理: 1、尚未提足折旧的固定资产
In order to strengthen the management of fixed assets and low-value consumables and facilitate the accounting work of enterprises, after the state-owned industrial enterprises have raised the value standard for fixed assets, the value of fixed assets has fallen below the new standard to the management of low-value consumables related accounting. The treatment is as follows: 1. According to the current accounting system, the one-off amortization method shall be adopted for low-value consumables with a unit price of RMB 20 or less; and the low-value consumables that are listed in the list of low-value consumables where the unit price exceeds the specified standard and is approved for inclusion. The products are subject to the use of time-averaged amortization method. Both of these methods are not applicable to low-value consumables where the value of the original fixed assets unit is lower than that of the new standard. Therefore, after the enterprise raises the fixed asset standard, the value of the original fixed asset unit is lower than the new standard. If the company adjusts to low-value consumables according to regulations, it shall adopt the Am 5 Amortization Method. Businesses should handle account transactions according to specific conditions: 1. Fixed assets that have not been fully depreciated