1973年以来,国营工业企业使用低值易耗品,都是采取一次摊销的办法,只要一领用,不管它的实物形态是否存在和存在多久,就脱离了会计监督,损失浪费相当严重。为了克服这一弊病,新制度规定要设三个明细科目:“在库低值易耗品”、“在用低值易耗品”、“低值易耗品摊销”,核算库存低值易耗根和使用中低值易耗品的计划成本和在用低值易耗品的价值损耗。并主张采用净值摊销法。这种方法在1962年的《国营企业材料核算办法》中提出过,但没有推广。这种办法的好处是按一定比率,逐月递减(又称定率减值法),每月有摊销,可以均衡成本,其计算公式为: Since 1973, the state-owned industrial enterprises used low-value consumables to take a one-time amortization method. As long as it is used, regardless of whether or not its physical form exists and how long it has existed, it has left the accounting supervision, and the loss and waste are quite serious. In order to overcome this shortcoming, the new system requires the establishment of three detailed subjects: “low-value consumables”, “low-value consumables”, “low-value consumables amortization”, accounting for low inventory values Expenditure and the use of low-cost consumables are planned costs and the value of low-value consumables is lost. And advocate the use of net amortization. This method was proposed in the 1962 State-owned Enterprise Material Accounting Measures but was not promoted. The advantage of this method is that it is decremented monthly (also called fixed-rate impairment method) at a certain rate, and there is amortization every month, which can balance costs. The formula is: