How reasonable is the reported loss rate of hotel appliances?

The reported loss rate of hotel appliances is 30%, and the reasonable loss standard of different appliances is different.

The loss rate index of electrical appliances is mainly used to check the storage of articles that are easy to dry, weather, volatilize, lose weight or be easily damaged. In order to verify whether the loss of goods during storage is reasonable, it is generally stipulated that different goods can have corresponding loss rate standards, also known as standard loss rate.

If the actual loss rate of goods in the warehouse is lower than the standard loss rate, it is reasonable loss; On the contrary, it is an unreasonable loss. The loss rate of commodities is an inverse index. The smaller the index, the better the preservation of commodities. Enterprises should strive to reduce the loss rate of goods to the lowest point. The loss rate of goods is not only an index to evaluate the storage quality of warehouses, but also an important index to draw a clear line between warehouses and storage units.

Accounting methods for low-value consumables:

(1) account setting: the company sets "low-value consumables in stock" and "low-value consumables in use", and sets "low-value consumables in use" as a first-level account and "low-value consumables" as a second-level detailed account for each entity's asset accounting.

(II) Account book setting: The financial department of the company and the chief financial officer of each entity set up a first-level subsidiary ledger respectively, and the property accounting department of each entity set up a second-level subsidiary ledger and subsidiary ledger to conduct detailed accounting on the quantity and amount of low-value consumables according to categories and varieties.

(three) when the low-value consumables are amortized, the "prepaid expenses" account shall be debited and credited to this account. When amortizing related cost and expense accounts by installments, debit "operating expenses" and "management expenses" and credit "prepaid expenses". When the low-value consumables are scrapped, the salvage value is used as the reduction of the amortization amount of the low-value consumables in the current month to offset the related cost and expense accounts.

Refer to the above content: Baidu Encyclopedia-Electrical Appliances