從會計角度出發，低值易耗品通常會被視同為存貨，常常被劃分為一般工具、專用工具、替換設備、管理用具和其他用具等，被視為流動資產進行核算和管理，下面就由濟南代理記賬公司的會計人員為您簡單介紹一下低值易耗品的核算方法吧。

From the accounting perspective, low-value goods often viewed as synonymous with inventory, often be divided into general replacement tools, special tools, equipment, management tools and other equipment, etc., is seen as a current asset accounting and management, the following is from jinan bookkeeping agency company accounting personnel for you to make a brief introduction of low-value consumable accounting methods.
對于低值易耗品在核算時是對應于“周轉材料-低值易耗品”科目的，其攤銷方法應該根據所使用的次數進行攤銷，常見的方式主要有以下兩種：
When accounting for running stores is corresponding to the "cycle" materials - running stores course, its amortization method should be amortized according to the number of USES, common ways mainly have the following two:
1、一次轉銷法
1, a distributing method
主要是在進行領用低值易耗品時將其價值一次性全部計入當期損益中。

Mainly in the recipients low-value products in its entire value once recorded into the profits and losses of the current.

2、分次攤銷法
2, amortization method
這種方式則與一次轉銷法不同，是按使用次數均攤其賬面價值，通常適用于可供多次反復使用的易耗品。
This way is different from a reseller, method, by using frequency between its book value, usually applies to the consumable that can be used repeatedly.
對于這兩種分攤方式可以靈活使用，濟南代理記賬公司認為只要合理地體現相關的損益即可。
For both share flexible use, jinan bookkeeping agency company think that as long as reasonably reflect the relevant profits and losses.
濟南代理記賬公司：http://www.irmblog.cn