low value consumables　

low value consumables　低值易耗品　

Low-Value Consumable refers to the enterprise business process necessary for the individual value of life is relatively low or relatively short，not as a fixed asset accounting of material equipment and labor，such as tools equipment，management tools，glassware，working appliances and so on.Low-Value Consumable has a low-value，life is short，more than the number of varieties，update soon，adding to frequent and so on.The current accounting system requirements are：any unit value of less than 1，000Yuan，or does not belong to the production，operation of major equipment items，the unit value of 2，000Yuan，and the life span of two years following materials and equipment classified as low-value consumable products.