国营企业成本管理条例规定,对低值易耗品可实行五成法摊销,对其中价值较小的可列举品名经过主管部门同意,领用时一次列入成本.据调查,低值易耗品领用一般仅占总成本的千分之一至千分之五.不采用分次摊销的办法,对均衡期间成本负担影响不大.但是,如果在领用时一次列入成本,又会使大量在用低值易耗品成为帐外财产,造成管理上的困难.为了既能在核算上体现低值易耗品的特征,又能加强低值易耗品的使用管理.可采用“留残摊销法”.这种 The state-owned enterprise cost management regulations stipulate that the amortization of low-value consumables may be implemented by the five-plot method, in which the less-worthy listable product names are approved by the competent authority and are once included in the cost when they are received. According to the survey, the low value is easy to consume. Generally speaking, the use of goods only accounts for between one and one-thousandth to five-thousandths of the total cost. The use of no amortization method will have little impact on the cost burden during the equilibrium period. However, if it is included in the cost once, It will cause a large number of low-value consumables to become assets outside the account, resulting in management difficulties. In order to reflect the characteristics of the low-value consumables in the calculation, but also strengthen the management of the use of low-value consumables. “Leaves amortization amortization method.”