低值易耗品价值摊销会计核算方法的合理选择

合理选择低值易耗品价值摊销核算方法，不仅关系到会计信息的质量，同时还关系到资产的安全和完整。本认为：当前低值易耗品价值摊销核算方法选择中普遍存在认识上，操作上，制度上及管理上的四大误区，企业只有科学地运用会计准则，才能合理选择会计核算方法，尽可能地满足管理上的需要。

The Reasonable Choice of Accounting Methods on Value Amortization of Easily Exhausted Product with Low Value

The reasonable choice of accounting methods on value amortization of easily exhausted product with low value relates to not only the quality of the accounting information, but also the property's safety and completeness. This essay holds the view;at present there are four mistake areas of choosing accounting methods in terms of cognition,operation,system and management. Oily on the condition that enterprises make use of the accountancy criterion, can they choose accounting methods scientifically and meet the managerial demands as many as possible.