国务院各企业主管部门,各省、自治区、直辖市、计划单列市财政厅(局): 为了加强固定资产和低值易耗品的管理,便于企业会计核算工作,现对国营工业企业提高固定资产单位价值标准后,固定资产单位价值低于新标准转为低值易耗品管理有关会计处理作如下规定: 一、按现行会计制度规定, State Council departments in charge of enterprises, and provinces, autonomous regions, municipalities directly under the Central Government and separately designated municipal departments of finance (bureaus): In order to strengthen the management of fixed assets and low-value consumables and facilitate the accounting work of enterprises, they are now raising the value of fixed assets in state-owned industrial enterprises. After the standard, the value of the fixed assets unit is lower than the accounting treatment of the new standard to the low value consumables management as follows: 1. According to the current accounting regulations,