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《国营工业企业会计制度》明确规定,低值易耗品的摊销方法有三种:(1)按使用期限分次摊销,(2)一次摊销法,(3)五五摊销法,而对人们所熟悉的并在实际工作中常使用的“净值摊销法”只字未提。
The Accounting System for State-Owned Industrial Enterprises clearly stipulates that there are three types of amortization methods for low-value consumables: (1) amortization by period of use, (2) amortization method, and (3) amortization The word “net amortization method” which is familiar to people and often used in practical work does not mention it.