按现行制度规定，低值易耗品是指单位价值在规定限额以下，或使用期限在一年以内的非主要生产经营设备，属存货的范畴，包括一般用具、专用工具、管理用具、劳保用品等。其摊销一般采用“一次摊销法”、“五五摊销法”来核算。“一次摊销法”，就是在领用低值易耗品时，将... According to the current system, low-value consumable goods refer to the non-main production and operation equipment with the unit value below the prescribed limit, or the service life within one year, which belong to the category of inventory, including general equipment, special tools, management tools, labor insurance products Wait. Amortization generally use the “one-time amortization method”, “five five amortization method” to accounting. “One-time amortization law,” that is, when receiving low-value consumables, will ...