Low-value consumables are amortized as follows:
Low-value consumables belong to the general ledger account of "working capital materials" under the "low-value consumables" level of subaccounts, or can be It can also be set up as a separate "low value consumables" account. Low-value consumable goods refer to all kinds of appliances that cannot be accounted for as fixed assets, and containers that are used repeatedly in the course of business. Such as tools, management tools, glassware and so on.
Office supplies and its difference is that office supplies, refers to the office, such as paper, filing supplies, desktop supplies, office equipment and so on.
Low-value consumables according to its use can generally be divided into:
General tools: a variety of tools used directly in the production process. Such as tools, jigs, molds and other various auxiliary tools. Specialized tools: refers to the production of a variety of products or only in a certain process used in a variety of tools. Such as special molds, special fixtures.
Replacement equipment: refers to easy to wear and tear, frequent replacement or for the production of different products need to replace the use of various equipment. Such as rolling steel with the rolling steel, casting ingot ingot mold.
Packaging containers: refers to the use of internal turnover for enterprises, neither rent, nor lend a variety of packaging items. Such as holding materials, storage of goods barrels, porcelain tanks.
Labor protection supplies: refers to the workers issued for labor protection helmets, overalls and a variety of protective equipment. Management tools: refers to the management and management personnel with a variety of furniture and office supplies. Such as filing cabinets, typewriters, etc. Other low value consumables: refers to low value consumables that do not belong to the above categories.
Will be remembered to do accounting skills are as follows:
Technique 1: cashier to organize its hands of the original documents, classified to do bookkeeping vouchers. To remember, only the cash or bank deposit accounts, the rest by the accounting supervisor to do, you do bookkeeping vouchers on the good, so that the benefits of doing the accounts of one is to improve the efficiency of their own work, and the second is that when there is a mistake, you can distinguish between the responsibilities.
Tip 2: when the accounts of financial expenses - interest, it is best not according to the textbook on the credit side of the financial, you can use the notes with color in the debit side, which is more convenient to the general ledger in the production of the statement.
Tip 3: It is vital to improve your professionalism ability. , sensitive to numbers, develop their own sensitivity, have a certain understanding of the accounting industry, in addition to understanding of the accounting industry, but also to have a certain understanding of the field of the company you are in, for example, you are in a television company, you have to have a certain understanding of the sales of this brand of television, market share and so on. , In addition to professional ability, but also to show your other abilities, to make the leadership