Enterprises for the production of products, the provision of labor services, leasing or business management and held, the use of more than 12 months, the value of a certain standard of non-monetary assets, including housing, buildings, machinery, machinery, means of transport and other equipment, appliances, tools and other equipment related to production and business activities.
Fixed assets are the means of labor of the enterprise and the main assets on which the enterprise relies for production and operation. From the accounting point of view, fixed assets are generally categorized as fixed assets for production, fixed assets for non-production, leased fixed assets, unused fixed assets, unneeded fixed assets, fixed assets under finance leases, fixed assets under donations, and so on.
extended informationdemarcate the boundaries of the assets, the formulation of accounting methods. In conjunction with the relevant departments to draw up fixed asset management and accounting implementation methods. To correctly delineate the boundaries of fixed assets and low-value consumables in industrial enterprises, fixed assets and temporary facilities in construction enterprises, prepare a fixed asset catalog, classify and account for fixed assets, and strengthen management.
Participate in the preparation of plans and approve the quantity needed. Participate in the preparation of fixed asset renewal plan and overhaul plan, and participate in the approval of the required quantity of fixed assets.
Responsible for detailed accounting, depreciation and compilation of statements. For the acquisition, transfer in, leasing, sealing, transfer out of fixed assets, to supervise the relevant departments or personnel for accounting procedures. According to the financial system and the relevant provisions of the depreciation of fixed assets on a monthly basis, not more, less, omitted or re-depreciation.
Participate in the inventory count and make suggestions for improvement. In conjunction with the relevant departments, regular inventory of fixed assets, year-end comprehensive inventory. Discovery of inventory gains and losses and destruction, etc., to identify the causes, clarify the responsibility, according to the prescribed approval authority for the approval procedures. If any fixed assets are found to be redundant, idle, or improperly stored, utilized, or maintained, they should be reported to the enterprise management in a timely manner, and suggestions for improvement should be made.
Analyze the effect of use and promote rational use. In conjunction with the relevant departments to analyze the use of fixed assets, promote the rational use of fixed assets, tap the potential to improve the utilization of fixed assets.
Baidu Encyclopedia - Fixed Assets