Traditional Culture Encyclopedia - Hotel franchise - How to book and amortize low-value consumables?
How to book and amortize low-value consumables?
(1) At the time of purchase (assuming the special VAT invoice is obtained):
Borrow: revolving materials-low-value consumables
Taxes payable-VAT payable (input tax)
Loans: bank deposits, etc.
(2) At the time of collection:
Borrow: reusable materials-low-value consumables-in use.
Loan: revolving materials-low-value consumables-inventory.
(3) Amortize half of its value when it is received for the first time:
Borrow: manufacturing cost
Loan: revolving materials-low-value consumables-amortization
(4) When it is received for the second time, it shall be amortized by half of its value:
Borrow: manufacturing cost
Loan: revolving materials-low-value consumables-amortization
Meanwhile:
Borrow: revolving materials-low-value consumables-amortization
Loan: revolving materials-low-value consumables-in use.
Amortization method for low-value consumables:
1, one-time amortization method. One-time amortization method refers to the method that all the value of low-value consumables is included in the related costs at one time when they are used.
2. Fifty-five amortization method. Amortization method refers to an amortization method in which low-value consumables are amortized according to half of the book value when collected, and amortized according to the other half of the book value when scrapped, and the total cost is offset.
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