Disposal of fixed assets need to be carried out: registration of fixed assets, registration of liquidation costs, registration of recovery of fixed assets, asset inventory budget.
The specific process is as follows:
1, fixed asset registration
When purchasing fixed assets, the inspector is strictly required to fill in the date, name, model, price, etc. of the fixed assets by virtue of the invoice. If the purchase of large assets, need to be detailed to every little point, and even every corner, so that it will be clearer for the handling of future accounts. For example, the purchase of office supplies, transportation, equipment and materials, as well as intangible assets should be registered in detail.
2, clean-up costs registration
In the process of fixed asset disposal of the relevant taxes and other costs should be registered in detail, including the maintenance of assets and maintenance, etc. should be one by one correspondence.
3. Recycling fixed assets registration
Recycling of limited resources, obsolete, unusable, trade-in and other assets should be registered in detail.
4, asset inventory budget
Auditors in the accounts processing not only to the acceptance of assets and assets detailed reconciliation should be strictly scrutinized on the asset inventory and whether the assets within the budget.