低值易耗品 的英文怎麼說
中文拼音 [dīzhíyìhàopǐn]
低值易耗品
英文
consumable supplies-
Particular way is : it is plan tax basis with commodity sale, the tax rate consideration that provides according to tax law gives commodity to answer the appreciation the amount of tax to be paid of the burden, deduct next goods and materials is bought outside be being used to produce commodity place cost ( wait like raw material, fuel, running stores ) before pull current understands link already the value added tax of pay, the remaining sum after deducting is an enterprise to answer ratal
具體做法是：以商品銷售額為計稅依據，按照稅法規定的稅率計算出商品應負擔的增值稅額，然後扣除為生產商品所耗用外購物資（如原材料、燃料、低值易耗品等）在以前生產流通環節已繳納的增值稅，扣除后的余額為企業應納稅額。Overhead expenses of overhead expenses is to show the enterprise is organization and administrative company production to run all sorts of cost of place happening, include company board of directors and administration department to happen in the management of the enterprise, the company funds that perhaps should consolidate a responsibility by the enterprise ( include wage of administration department worker, repair cost, stock to use up, cost of running stores amortize, office and poor travelling expenses ), union funds, be out of job membership due of insurance premium, cost of labor security, board of directors ( include directorate member to allowance, conference is expended and differ travelling expenses to wait ), invite intermediary orgnaization cost, advisory cost ( contain adviser, legal cost, business receives fee, house property duty, car boat royalities, land royalities, stamp duty, the technology transfers cost, mineral products resource compensates cost, intangible assets amortize, the worker teachs funds, consider to be expended with development, blowdown cost, goods in stock dish deficient or investory profit ( do not include to answer plan the loss of goods in stock that enters the defray outside doing business ), plan the bad zhang preparation that carry and goods in stock cheapen preparation
治理費用治理費用是指企業為組織和治理企業生產經營所發生的各種費用，包括企業董事會和行政治理部門在企業的經營治理中發生的，或者應由企業統一負擔的公司經費（包括行政治理部門職工工資，修理費、物料消耗、低值易耗品攤銷、辦公費和差旅費等） 、工會經費、待業保險費、勞動保險費、董事會會費（包括董事會成員津貼、會議費和差旅費等） 、聘請中介機構費、咨詢費（含顧問費） ，訴訟費，業務招待費，房產稅，車船使用稅，土地使用稅，印花稅，技術轉讓費，礦產資源補償費，無形資產攤銷，職工教育經費，研究與開發費，排污費，存貨盤虧或盤盈（不包括應計入營業外支出的存貨損失） 、計提的壞賬預備和存貨跌價預備等。Article 19 prepaid expenses are expenses that should be allocated into the period in which they are incurred and in subsequent periods, and be amortized within one year ( inclusive ). they include amortization of low - valued consumables, prepaid insurance expenses, lump - sum payment for stamps and lump - sum payment for stamps in large amount that need to be amortized
第十九條待攤費用，是指企業已經支出，但應當由本期和以後各期分別負擔的、分攤期在1年以內（含1年）的各項費用，如低值易耗品攤銷、預付保險費、一次性購買印花稅票和一次性購買印花稅稅額較大需分攤的數額等。Study on the contract motivation of accounting policy choice
來自我國上市公司低值易耗品攤銷方法選擇的經驗證據These company worth are specific for have the following sort : ( 1 ) building, building and decorate equipment accessorily ; ( 2 ) the building in building, building and housing materials ; ( 3 ) machine and equipment ; ( 4 ) instrument and tool, production tool ; ( 5 ) traffic carriage tool and equipment ; ( 6 ) administrative appliance and running stores ; ( 7 ) raw material, semi - manufactured goods, commodity is laid in in product, manufactured goods or inventory goods, special type ; ( 8 ) outside account or the belongings of amortize
這些企業財產具體來說有以下種類： （ 1 ）房屋、建築物及附屬裝修設備； （ 2 ）建造中的房屋、建築物和建築材料； （ 3 ）機器及設備； （ 4 ）工具、儀器及生產工具； （ 5 ）交通運輸工具及設備； （ 6 ）治理用具及低值易耗品； （ 7 ）原材料、半成品、在產品、產成品或庫存商品、特種儲備商品； （ 8 ）帳外或攤銷的財產等。Inventories refer to merchandise, finished goods, semi - finished goods, goods in process, and all kinds of materials, fuels, con ? tainers, low - value and perishable articles and so on that stocked for the purpose of sale, production or consumption during the production operational process
存貨是指企業在生產經營過程中為銷售或者耗用儲存的各種資產，包括商品、產成品，半成品、在產品以及各類材料、燃料、包裝物、低值易耗品等。Article 28 inventories refer to merchandise, finished goods, semifinished goods, goods in process, and all kinds of materials, fuels, containers, low - value and perishable articles and so on that stocked for the purpose of sale or production and consumption during the production operational process
第二十八條存貨是指企業在生產經營過程中為銷售或者耗用而儲存地各種資產，包括商品、產成品、半成品、在產品以及各類材料、燃料、包裝物、低值易耗品等。Low cost and short lived articles
低值易耗品The accounting process of ledger for low - valuable material and easy loss equipment
低值易耗品的帳務管理Low - value consumption goods
低值易耗品Low - v consumption goods
低值易耗品And easy to be damaged
低值易耗品Be responsible for purchasing of material ， equipment parts and consumable for production
負責生產用原材料、設備配件、車間低值易耗品的采購。The account is used to record toolings which cannot record in plant assets of the unit
本科目核算項目單位庫存的達不到固定資產標準的工具、器具、低值易耗品等材料、物資。Low - valued consumables, packaging and other materials on cyclic use should be amortized in full amount or in equal installments on requisition
低值易耗品和周轉使用的包裝物、周轉材料等應在領用時攤銷，攤銷方法可以採用一次攤銷或者分次攤銷。分享友人