The fixed asset number is equivalent to everyone's ID card or the number of a bank card. An ID number can only correspond to one person. Even if this person dies, this number is still left for him. The bank card number is the same, even if the account is cancelled,
This number is still kept, and the record corresponding to this number will also be kept. If you code fixed assets, you should follow the following six basic principles:
1. Systematization-The coding organization should be systematic and easy to classify and identify.
2. Universality-the coding structure should be simple and clear, with fewer digits.
3. Practicality-the code should be easy to use and remember.
4. Extensibility-the code should be easily appended, and the system will not be confused after appending.
5. Efficiency-coding should be easy to calculate and process, with high processing efficiency.
6. Integrity-A complete coding specification is given, which is convenient for management and maintenance.
Generally speaking, one object, one code, category and running code are the mainstream methods at present.
Fixed asset codes are a set of unique identifiers assigned to fixed assets, which are used to distinguish different fixed assets. Fixed asset codes usually consist of several numbers and letters.
Fixed asset codes are usually compiled in the following ways:
1. Code by fixed asset category: the first few digits or letters of the code usually indicate the category of fixed assets, such as machinery and equipment, buildings and communication equipment.
2. Department code for using fixed assets: usually the middle number or letter of the code indicates the department or user using fixed assets.
3. Coding according to the purchase time of fixed assets: usually, the last digits or letters of the code indicate the purchase time of fixed assets.
According to the specific situation, the code of fixed assets can also be compiled in combination with other information, such as the brand and model of fixed assets.
Legal basis:
People's Republic of China (PRC) accounting law
Article 26
Companies and enterprises shall not commit the following acts in accounting:
(a) to change the recognition standard or measurement method of assets, liabilities and owners' equity without authorization, and to falsely list, multi-list, not list or under-list assets, liabilities and owners' equity;
(two) falsifying or concealing income, delaying or confirming income in advance;
(3) changing the recognition standard or measurement method of expenses and costs without authorization, and falsely listing, multi-listing, not listing or under-listing expenses and costs;
(4) Adjusting the calculation and distribution methods of profits at will, fabricating false profits or concealing profits;
(five) other acts in violation of the provisions of the unified accounting system of the state.