The fixed assets will be divided into seven categories according to the following:
1, housing, buildings: housing, including business premises as well as simple houses, warehouses, etc., buildings are buildings other than houses and warehouses, such as fences, water towers, fountains in front of the door, craft sculptures and so on.
2, machinery and equipment: including power supply, heating system equipment, electronic computer system equipment, central air-conditioning, communications, washing, maintenance, kitchen appliances, elevators and so on.
3, transportation tools: used to carry people and goods of all kinds of transportation tools, including buses, cars, trucks and so on.
4, furniture and appliances equipment: including business and office furniture and appliances, such as a variety of carpets, sofas, advanced combination of furniture.
5, electrical appliances and video equipment: including closed-circuit television broadcasting equipment, audio equipment, televisions, refrigerators and so on.
6, sports and recreation equipment: including high-level musical instruments, playground equipment, gym equipment, swimming pool equipment.
7, other equipment: in addition to the above various types of equipment in addition to a variety of facilities, such as process equipment, firefighting equipment and so on.
Where the unit value of more than 1,000 yuan, the useful life of more than one year belongs to the company's main operating equipment, houses, buildings, machinery, equipment, appliances, tools and other assets should be treated as fixed assets, for the company does not belong to the main operating equipment, as long as the value of its unit of more than 1,000 yuan, and has a useful life of more than 2 years, should also be managed as fixed assets.
Expanded:
Fixed Asset Management Audit Notes:
1, irregularities in the handling of accounts, the lack of integrity of the fixed assets norms: fixed asset damage, scrapping, redeployment, sale, transfer, not in accordance with the prescribed procedures for approval, to deal with their own The company does not strictly fulfill the procedures stipulated in the national financial system, and the account processing is not standardized.
2, negligence of daily management, fixed assets lack of regular supervision: the lack of fixed assets of the regular inventory system, long-term non-reconciliation, non-inventory, poor supervision, the book reflects the fixed assets and the physical inconsistency of the phenomenon of having no account, having no account of the phenomenon of the object is more.
3, the management responsibility is not clear, fixed assets lack of system soundness: the system and provisions of fixed asset management is not sound, the lack of physical registration account, the use of assets without records or incomplete formalities, fixed asset management responsibility is not clear.
Baidu Encyclopedia - Hotel Fixed Asset Management Software
Baidu Encyclopedia - Hotel Asset Management System
Baidu Encyclopedia - Fixed Assets