对在用低值易耗品的价值摊销方法,财政部1980年9月颁发的《国营工业企业会计制度——会计科目和会计报表》,首推净值摊销法(或称净值比率摊销法).其后,在郑州举办的会计制度讲习班上,对这种摊销方法又进行了更为详尽的解释,并与其他摊销方法进行比较,说明其如何“优越”.一些会计教材也紧跟着宣称其“计算简便”.但四年后,在今年修改重印的《国营工业企业会计制度——会计科目和会计报表》中,却将净值摊销法取消了. For the value amortization method of low-value consumables, the Ministry of Finance issued the “Accounting System and Accounting Statements for State-Owned Industrial Enterprises” issued in September 1980, which firstly promoted the amortization of net value (or amortization of net value ratio). Afterwards, at the accounting system workshop held in Zhengzhou, this amortization method was explained in more detail and compared with other amortization methods to show how it was “superior.” It was also followed by the announcement that it was “simple.” But four years later, in this year’s revised “State-owned Industrial Enterprise Accounting System - Accounting and Accounting Statements”, the net amortization method was eliminated.