境外项目要把不符合固定资产核算的各种用具物品列入低值易耗品管理，采用一

For overseas projects, all kinds of appliances and articles that do not meet the fixed asset accounting should be included in the management of low-value consumables, and the project cost or expenses should be included in the amortization method. <br>The management of low-value consumables is carried out in accordance with the relevant management system. The low-value consumables are separately established by the Finance and Project Management Departments, and are regularly counted to ensure that the accounts are consistent.

Overseas projects shall include various utensils and articles that do not conform to the accounting of fixed assets in the management of low-value consumables, and shall use a one-time amortization method to include the cost or expenses of the project.<br>The management of low-value consumables is carried out in accordance with the relevant management system, and the low-value consumables are separated from the financial and project management parts to set up accounts, regular inventory, so that the accounts are in line.

For overseas projects, various appliances and articles that do not conform to the accounting of fixed assets shall be included in the management of low value consumables, and the one-off amortization method shall be adopted to include in the project cost or expense.<br>The management of low value consumables shall be carried out in accordance with the relevant management system. For low value consumables, the financial department and the project management department shall establish separate accounts and make regular inventory to ensure that the accounts are consistent with the actual ones.