六、低值易耗品的核算低值易耗品的品种多,领退频繁,有的长期使用,有的价高而零星,必须加强核算和管理。低值易耗品的核算受低值易耗品本身的特点决定,有与固定资产核算相类似之处,也有与原材料、包装物核算相同之处。由于原材料、包装物和低值易耗品的核算都可以按照计划成本进行.而委托加工材料的核算为了利用“委托加工材料”科目反映其收发和结存并计算其实际成本,只按实际成本进行。因此,学习低值易耗品 Sixth, low-value consumables accounting Low variety of consumables, withdrawn frequently, and some long-term use, and some expensive and sporadic, we must strengthen accounting and management. The calculation of low-value consumables is determined by the characteristics of low-value consumables and has similarities with fixed asset accounting. The same applies to the accounting of raw materials and packages. Because accounting for raw materials, packaging, and low-value consumables can all be done at the planned cost, the accounting for the commissioned processing material reflects its receipt, dispatch and balance and its actual costs using the ’entrusted processing materials’ account, Costs. So learn low value consumables