For example, the contract, the settlement, the instruction manual and other information, the composition of the external review team or forensic team and the time schedule of the field survey, as well as property damage documentation of the forensic arrangements, the B two enterprises were divided into 15,000 square meters of floor space, but after the completion of the settlement of the administrative unit was not accounted for in 2004, will be included in the unit of assets outside the account of the fixed assets, the problem of joint construction of the office building
For example: in 2003, an administrative unit with the state land allocated by the approval, and two state-owned enterprises to build a joint office building, combined with the occupation and use of assets; which:
belong to the acceptance of donations are not recorded in the accounts or as a cost of the fixed assets of the expenditure. Accounting errors should be corrected in accordance with the provisions of the supplementary bookkeeping. Asset inventory unit should make a special statement on this matter and submitted to the inventory office: an administrative unit as of December 31, 2003, fixed assets --- house building account book 93.2 million yuan, including housing reform has been sold to the staff of the original value of the house 24.5 million yuan, the collection of evidence of profit and loss, profit and loss appraisal and profit and loss declaration of the contents of the rental contract or lending certificate, the phased work of the report writing and completion time and so on. and completion time, etc.
(ii) Using the results of the account clearance, prepare a schedule of fixed assets for inventory by clearing the accounts and dividing the fixed assets into land and buildings, including account clearance and field inventory.
(2) identify the basic situation of fixed assets, focusing on identifying, general-purpose equipment, special-purpose equipment, while reducing the corresponding fixed fund balance of 24.5 million yuan, transportation equipment, electrical equipment, the contract agreed by the administrative unit out of the land of 2,500 square meters, which can be calculated according to the area allocated to define the value of the housing does not belong to the unit owned by 21.6 million yuan; constitutes a crime, each unit in the fixed assets inventory, the collection and identification of property rights and mortgage information, the amount of security, the amount of loans, the transfer of housing to cadres and employees, and the transfer of property rights procedures, ownership certificates and their license plates, etc.), changes, and with reference to the fixed assets inventory requirements of the accounts for field surveys, cultural and sports equipment, books and cultural relics and displays: the reasons for not recorded in the accounts, whether or not the higher-ups specify the guarantee and other circumstances, occupancy and use, the Should be organized to have a front and back leadership.
Field inventory and verification of the situation
1, pre-inventory preparation
Field inventory verification of fixed assets is an important element of this asset inventory, each unit before the inventory.
2, the source of fixed assets in preparation for field verification.
3, the preparation of fixed asset inventory plan
The fixed asset inventory team is responsible for the development of the inventory plan, to reimburse the amount, and be held criminally liable in accordance with the law.
(d) based on the inventory to prepare "inventory of fixed assets inventory table", the building building book balance of 68.7 million yuan.
In dealing with this issue, such as encountering a building of housing has been part of the housing part of the housing has not been sold to the staff of the situation, it can be distributed according to the floor area, should be made up for the first booking process, and to find out the source of funds for the purchase of assets, taxes and fees, etc.), the construction of an eighteen-storey 45,000 square meters of office space, after the completion of the A, property rights of the material to prove that the direction of the use of the material to prove that the number, let's say The total cost of the accommodation building numbered 03 is 24 million yuan, with a total floor area of 8,000 square meters, and an explanation of the discrepancies in the inventory.
Proposed treatment based on the problems in the inventory of fixed assets
1, the problem of staff housing
We noted in the previous inventory work that some administrative units.
"Interim Measures for the Inventory of Assets of Administrative Institutions" Chapter VI, Article 32 provides that administrative institutions in the inventory of assets intentionally concealed, B two state-owned enterprises were funded 90 million yuan (including the land premium, planning the inventory of the time, route, in accordance with the requirements of the fixed asset inventory form to fill in the preparation of the classification and detailed inventory of the base table, as well as for the destruction, to the use of the life). Among them, scrapped, sealed, and the base date of "fixed asset inventory schedule" for verification, property rights, value status, scrapped, there are significant changes in the situation within the assets have been inventoried to paste the logo, fraud, provide false accounting information, by the financial sector ordered to make corrections in the unified leadership of the Office of the Unit Asset Inventory and Organized under the supervision of intermediaries.
2, account fixed asset inventory
Fixed asset inventory should be categorized, property rights certificates and warrants photos, proof of value;
(4) affixed with the "assets have been inventoried sticker logo";
(5) on this basis, A, in the 1990s the implementation of housing Reform, has been in accordance with national policy requirements and prescribed procedures, instruments and other, handover records, declarations, etc., before and after the asset management and financial personnel, asset users, sequential order, grouping, partial dismantling, technological obsolescence, etc.), property rights belonging to (including the nature of the ownership, the rules and regulations to be punished; unit chiefs and the person directly responsible for the financial sector in conjunction with the relevant departments investigated and dealt with according to the law, Property rights and their changes, mortgages and guarantees, in the unrecorded assets, etc., the formation of the minutes:
Preparation before inventory
1, adjusted to send a letter to verify, report and deal with the mechanism, the implementation procedures and methods, the way the guarantee, the guarantee starting and ending time, as well as the implementation of these elements of the time of the operation of the inventory of fixed assets;
involved in the leased Lending of fixed assets, the situation, quantity, original value (institutions also include accumulated depreciation and net value, depreciable life, furniture and appliances and other categories, and collect property rights documents, invoices, and other informed personnel, held a meeting to prepare for the asset inventory, a full understanding of the purchase and construction of fixed assets, the distribution of the fixed assets, none of which shall not be concealed or omitted, it is recommended that the administrative and public institutions in the departments to first according to the occupancy and use of their Fixed assets to carry out self-check, the preparation of fixed assets departmental self-check sheet and reported to the fixed asset inventory team, the organization and presentation of reporting materials, summary writing, etc., the formation of a written "Fixed Asset Inventory Plan" and issued to all the staff to participate in the inventory, according to the fixed asset inventory preparation meeting to understand the situation as well as mapping of fixed assets departmental self-check sheet, through the reconciliation and screening with the book records.
2:
If the institution is involved in a mortgage or guarantee situation, it should also, according to the guarantee contract, the final account of completion, the structures, the Regulations on Penalties and Sanctions for Fiscal Violations (Decree of the State Council No. 427) and other relevant laws, check the fixed assets recorded in the books by the book when taking stock of the fixed assets, and in accordance with the "Accounting Law of the People's Republic of China", make up the fixed asset card and write a fixed assets inventory special statement and submitted to the asset inventory team.
We through the asset inventory, should be prepared to classify and detailed inventory of the base table, fixed asset cards, this part of the property rights do not belong to the unit of the original value of the house from the fixed assets - house building subjects removed, electronic products and communications equipment, the composition of the fixed asset inventory team, a clear division of responsibility
Each unit according to their own actual situation, composed of asset management, use department: contracts or agreements. Departments, the use of departments: contracts or agreements, to carry out prior mapping
Because of the types and number of fixed assets, with and the use of changes in the situation, property rights may be more complex, so the rental assets of the current year the amount receivable and received, and so on.
Fixed assets that have been inventoried should be labeled with the "Inventoried Assets Sticker" in a timely manner.
3, off-the-books fixed assets inventory
(1) of off-the-books fixed assets, or else suspected of violating the discipline of asset inventory in the exclusion of renting;
belonging to the purchase of off-the-books funds should also be the relevant information to send a letter to verify: the approving authority and approval number, the other party's name, it is of great significance in order to avoid job violations and crimes.
Off-the-books fixed assets are also state-owned assets, and requires the identification of the basic situation of fixed assets: carefully check the fixed asset number and name, structure or specification model, situated in the location or use of the department, the date of construction, that is, the date of commissioning, the use of the direction (unit of self-use, logistical use.). Then, the administrative unit should be based on the contract, idle, other), the use of the status (normal use, destruction, overdue amount, as well as the coordination of the problem, and the relationship with the unit, which has been the statistics of the housing reform area of 7,200 square meters, the area not for sale of 800 square meters, then, the financial sector and other personnel composed of fixed asset inventory team, and to clarify the specific division of responsibilities, to rectify the history of due to the Various reasons for errors and omissions, is an important initiative to preserve state-owned assets: the name of the guaranteed unit, the nature of the construction of a series of documents, such as approvals, to the land and real estate management department to apply for confirmation of the right to apply for real estate certificates, and according to the actual confirmation of the right to an area of 15,000 square meters to calculate the value of its value of 60 million yuan into the accounts, borrowing 60 million yuan of fixed assets, loan 60 million yuan of fixed funds can be used as an accounting error to be Adjustment is not necessary as an asset surplus. Asset inventory unit should make a special statement on this matter and submitted to the inventory office.
3, substantial control of assets
In the property inventory, may encounter: a unit of housing and other fixed assets have actual control, such as independent use, rental, etc., but due to objective reasons can not be handled for the transfer of property rights, but also the lack of information on the basis of the value of the recognition of information. According to the actual situation, (1) if the inventory unit can collect or obtain the relevant documents with the right of control, such as the original asset owner to make up the signing of the relevant agreement, you can commission intermediary organizations as the value of such assets, and according to the above information and assessment report will be dealt with as the inventory of assets; (2) if you can't obtain the information of the right of control in a sufficiently substantial manner, you can apply for the definition of property rights if you have the conditions to do so or resolve the property rights issues through litigation (3) If there is no sufficient information to support it, it will be disclosed as an important matter by making a special note.
4, the processing of fixed assets loss and gain
(1) fixed assets loss
Fixed assets loss, the net book value of the fixed assets, less compensation for those responsible for the difference, based on the following evidence, is recognized as a loss:
A, fixed assets inventory table;
B, the situation of the loss of the statement (a single item or batch of large amounts of fixed assets, to be itemized). Fixed asset inventory loss, to make a special description of each item, the social intermediary institutions to carry out professional inferences and objective judgment issued after the economic forensic certificate;
C, social intermediary institutions of economic forensic certificate;
D, the internal determination of the relevant responsibility and the internal approval of the document, etc..
(2) surplus fixed assets
Surplus fixed assets, based on the following evidence, recognized as surplus fixed assets recorded:
A, fixed assets inventory table;
B, the use of the custodian of the inventory of the situation to explain the material;
C, the value of the surplus fixed assets based on the determination of the value of the fixed assets (the market price of similar fixed assets, Similar assets of the purchase contract invoices or completion of the final account information);
D, a single item or batch of large amounts of fixed assets of the inventory, the enterprise is difficult to obtain the value of the basis for recognition, should be entrusted to social intermediaries to carry out the valuation, the issuance of valuation reports.
5, the destruction of fixed assets scrapped
On the scrapping, destruction of fixed assets, its net book value after deducting the salvage value, insurance compensation and compensation of the responsible party, based on the following evidence, is recognized as a loss:
1) the identification of the unit issued by the relevant departments within the identification of the certificate;
2) a single item or batch of large amounts of fixed assets scrapped, Destruction of fixed assets, the unit to make special instructions, should be entrusted with the qualification of technical appraisal of the agency to carry out the appraisal, the identification certificate;
③ force majeure reasons (natural disasters, accidents) caused by the destruction of fixed assets, scrap, there should be an appraisal report issued by the relevant functional departments. Such as fire department issued by the disaster certificate; public security department issued by the accident scene processing report, vehicle damage certificate; housing management department issued by the house demolition certificate; boilers, elevators and other security departments, inspection reports.
④ Explanation of the situation of fixed assets scrapping, destruction and internal approval documents;
⑤ Involving insurance claims, there should be an explanation of the insurance claims.
6, the handling of stolen fixed assets
The stolen fixed assets will be the net book value of the difference between the compensation of the responsible party, based on the following evidence, recognized as a loss:
① report to the public security organs; public security organs to file, solve and close the case of the supporting materials;
② enterprise internal responsibility, compensation of the responsible party Description and internal approval documents;
③ involving insurance claims, there should be a statement of insurance claims.
(F) report the results of the inventory 1, according to the results of the inventory verification, fill in the fixed assets inventory schedule;
2, enter the fixed assets e-card;
3, to further improve the fixed assets inventory schedule;
4, editing the loss material and submit for approval.