低值易耗品摊销 meaning in Chinese
article of consumption
Examples
- Study on the contract motivation of accounting policy choice
来自我国上市公司低值易耗品摊销方法选择的经验证据 - 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
第十九条待摊费用，是指企业已经支出，但应当由本期和以后各期分别负担的、分摊期在1年以内(含1年)的各项费用，如低值易耗品摊销、预付保险费、一次性购买印花税票和一次性购买印花税税额较大需分摊的数额等。