一次摊销法 相关 参考 导航菜单

会计学


会计准则实际成本一般消耗材料




一次摊销法，是指一类会计准则及方法。指在领用低值易耗品、周转材料、出租出借包装物等时，将其实际成本一次性计入有关费用科目的一种方法[1]。


低值易耗品、周转材料、包装物虽都归属材料一类，但它们都与一般消耗材料不同，能使用较长时期，理应将其损耗价值分次摊作费用。但对价值较低、使用期较短、容易损坏的低值易耗品、周转材料和包装物，为简化核算手续，往往采用一次转销方法，按其实际成本在领用时从“低值易耗品”、“周转材料”、“包装物”等科目一次转入有关费用科目，并不在帐上反映其在用价值[2][3]。



相关


  • 摊销（英语：Amortization）


参考




  1. ^ 王俊生主编. 新准则会计实用手册. 北京：海洋出版社. 1993年2月: 195–196. ISBN 7-5027-2831-7. 


  2. ^ 尚晓娜编著. 存货核算岗位实用技能与技巧. 北京：中国时代经济出版社. 2014年2月: 92. ISBN 978-7-5119-0746-2. 


  3. ^ 俞文青编著. 会计辞典. 立信会计图书用品社. 1997年12月: 105. ISBN 7-5429-0496-5. 








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