The correct option is C. Fixed asset cards are kept for five years after the fixed assets are scrapped and cleaned up.?
Fixed asset card is a card that registers all kinds of information about fixed assets, fixed assets for detailed classification and accounting of a form of books. It is a record of all the files of each fixed asset, that is, fixed assets from the beginning of the enterprise to exit the enterprise's entire life cycle of the whole situation that occurs, are to be recorded on the card.
Fixed asset accounting management has the following three tasks:
1. Strict management of fixed asset cards, management of fixed asset cards, including card additions, deletions, inquiries, printing, monthly summaries, classification summaries and so on.
2, correct, comprehensive and timely record of fixed assets increase, decrease, use and so on, to protect the security and integrity of production information. Enterprises can increase fixed assets through the purchase, construction and other ways; through the sale, scrap and other ways to reduce fixed assets. In order to truly reflect and supervise the changes and actual situation of the increase or decrease of fixed assets, it is necessary to establish a sound system of fixed asset books. Due to the characteristics of the fixed assets themselves, the fixed assets should be general classification and detailed accounting, in the fixed asset accounting books system, "fixed asset register" general ledger according to the original value of the fixed assets to reflect the changes in the increase or decrease; "Accumulated depreciation" account to reflect the wear and tear of fixed assets in the process of use. The "accumulated depreciation" account reflects the wear and tear value of fixed assets in the course of use; the "fixed asset register card" accounts for its detailed classification.
3, the correct calculation of fixed assets depreciation and repair costs, and fixed assets depreciation and repair accounting, to ensure that the realization of simple reproduction of fixed assets.
There are many ways to calculate depreciation, such as the "average life method", "workload method", "double declining balance method", "sum-of-the-years method". Sum-of-the-years method" and so on, in practice, the calculation of depreciation of fixed assets, is through the preparation of "fixed assets depreciation table" to carry out, it is the basis for the general classification of fixed assets depreciation accounting.
The fixed asset accounting management system has three distinctive features, namely, a large amount of data storage, a small amount of daily data input, and a large amount of output.
In general industrial enterprises, fixed assets are not only of high value, the number is also large, reflecting the data items of each fixed asset is also more, in the fixed asset management system into operation at the beginning of the system needs to be initialized through the system, all the current data related to fixed assets entered into the computer at one time, from the entire storage volume, fixed asset management system is a large amount of data, occupy more storage space system.
Fixed asset management system into operation, the daily need to enter the data is generally limited to the purchase of fixed assets, liquidation, sale and internal mobilization of fixed assets involved in the change of the enterprise, in general, the daily occurrence of such business is not too much, and the frequency of occurrence of this business is also very decentralized, in addition to this, the need to enter the data is very little. This feature is a very favorable condition for the computer. Because the input data is less, the chance of error is also less. Once the original data about a fixed asset is correctly entered, it can be used for a long period of time until it is scrapped or sold.
Fixed asset management systems have a high volume of daily output. This is due to the different purposes of use, often the same fixed asset data item indicators required to be reflected in different output chart of accounts. Under manual management, the workload of preparing such output chart of accounts is not only very large, but also subject to the limitations of manual conditions, prone to data inconsistencies and errors. With the use of computers for processing, the speed of producing the chart of accounts has increased and data inconsistencies can also be avoided.
From the other hand, the use of computer processing, the need to establish a strict change in the data collection system, set up a full-time staff responsible for the operation and maintenance of the system. Fixed assets are built or put into use, will be dispersed in the various departments of the enterprise, involving many specific use of personnel, the use of although usually less change, but once the change is often easy to be ignored. Therefore, in the use of computer technology to establish a fixed asset management system, first of all, we must carry out an inventory of fixed assets, the accounts are consistent, and then entered into the computer; in addition, more importantly, we must establish a strict fixed asset management and change the data collection system as part of the internal control system of the enterprise accounting system to ensure the implementation of the system in order to be able to timely collection of changes in the data to update the relevant records so that the fixed asset management system can correctly reflect the enterprise fixed asset management system, the enterprise fixed asset management system can correctly reflect the enterprise fixed asset management system. Fixed asset management system can correctly reflect the actual situation of fixed assets.
Baidu Encyclopedia - Fixed Asset Management
Baidu Encyclopedia - Fixed Asset