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当前学科：成本会计
题目：
汇丰工厂基本生产车间领用专用工具一批，成本为6,400元，该批低值易耗品在16 个月内按月平均摊销，每月摊销额为400元。要求：请做出如下分录：（1）领用时；（2）各月摊销低值易耗品价值时；（4分）
答案：
<查看本题扣3积分>
1、借：长期待摊费用-低值易耗品 640.....
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