The eight categories of fixed assets include:
1, houses and buildings, refers to all houses and buildings whose property rights belong to the enterprise.
2, general office equipment, refers to the equipment commonly used by the enterprise in office and affairs.
3, special equipment, means all the equipment belonging to the enterprise specifically for a particular job.
4, cultural relics and displays, refers to the museums, exhibition halls and other cultural institutions of various cultural relics and displays.
5. Books, refers to the books of specialized libraries, cultural halls and business books of the units.
6. Transportation equipment refers to all kinds of transportation tools used in the logistics sector.
7, machinery and equipment, mainly used by the enterprise logistics department for its own maintenance of machine tools, power machines, tools, etc. and standby generators, etc., as well as counting instruments, testing instruments and hospital medical equipment and equipment.
8, other fixed assets, refers to the fixed assets not included in the above categories. The competent authorities can be divided appropriately according to the specific circumstances, but also the above categories can be appropriately subdivided to increase the type.
Expanded information:
Accounting for the eight categories of fixed assets:
1, purchases
Audit payment -- Supervision of the reporting of accounts --Audit invoices and fixed asset transfer orders --Inquire about paid status --Prepare vouchers
Borrow: Fixed Assets
Loan: Bank Deposits / Prepaid Accounts - pass the supervisor post checking
Note:
(1) Payment of money should be made in strict compliance with the "Management of Funds Payment".
(2) According to the contract and payment in a timely manner to urge the relevant departments to handle the reporting procedures.
(3) After the purchase of fixed must be invoices, acceptance of fixed assets transfer procedures, specifically for production of fixed assets by the Ministry of Production, non-production of fixed assets by the Ministry of Administrative Affairs.
(4) When fixed assets are recorded, the summary column of the voucher must indicate the name of the fixed assets, model and the use of the department.
(5) The transfer of fixed assets between workshops and departments should be accounted for in order to strengthen the management of fixed assets and accurately draw depreciation.
2, depreciation
According to the fixed asset ledger query last month to add or reduce fixed assets -- corresponding to the original value of fixed assets and the company's use of depreciation policy to calculate the increase or decrease in the cumulative depreciation of changes -- the preparation of depreciation calculation table --Prepare vouchers
Borrow: administrative expenses/manufacturing expenses/operating expenses - accumulated depreciation
Credit: accumulated depreciation - related line items --Circulate the competent post for review
Note:
(1) At the beginning of the year, according to the fixed asset schedule to calculate the amount of monthly depreciation of each department, each type of asset depreciation amount due, monthly according to the increase or decrease of fixed assets changes in a timely manner adjusted, the preparation of the depreciation calculation table.
(2) Depreciation of fixed assets is calculated on the basis of individual assets and summarized by department and category.
(3) Monthly withdrawal of accumulated depreciation amount of change should be extracted on the basis of depreciation should be passed a copy of the workshop accountant, by the workshop accountant should be fixed assets list to verify the existence of fixed assets and the accuracy of depreciation extraction.
(4) At the end of the year, calculate the depreciation for the whole year according to the fixed assets list, write back the over depreciation of individual assets due to the net value is lower than the depreciable depreciation for the whole year, and determine the base for depreciation extraction in the next year.
3, fixed assets cleaning
(1) inventory
Mid-year and year-end organization of the Department of Administrative Affairs, the Ministry of Production of the relevant personnel to carry out inventory of fixed assets - fixed asset schedule - issued inventory report
This is the first time that the company has organized a fixed asset inventory, but it is not the first time that the company has issued an inventory report. /p>
Note: For the inventory process of fixed assets inventory gains and losses should be reported in a timely manner to urge the relevant departments to dispose of.
Inventory surplus debit: fixed assets
Inventory loss debit: non-operating expenses
credit: accumulated depreciation accumulated depreciation
non-operating income credit: fixed assets
(2) cleaning up the scrap
Regularly organizing the Department of Administrative Affairs and the Ministry of Production of the fixed assets verification - - Supervise the disposal of the scrapped and the production department to carry out. -Supervise the disposal of fixed assets that have been scrapped and long-time idle -Verify the original value, useful life and depreciation extraction of fixed assets that have been scrapped or long-time idle -Audit the report of fixed asset liquidation and transfer out --Preparation of vouchers
Write-off of fixed assets debit: fixed assets liquidation
Accumulated depreciation (depreciated)
Loan: Fixed assets (original value)
Receipt of liquidation revenues debit: cash/bank deposits
Loan: Fixed assets liquidation
Expenditure on liquidation debit: Fixed Asset Liquidation
credit: Cash/Bank Deposit
Net Gain or Loss brought forward debit: Fixed Asset Liquidation (Book Balance)
credit: Non-Operating Income
or debit: Non-Operating Expenditure
credit: Fixed Asset Liquidation (Book Balance)
To be reviewed by the Supervisor
(II) Construction in progress
1, GMP departmental daily expenses
Audit the original vouchers are complete, legal, and the amount is correct -Audit and correct the original vouchers to paste and fold according to the specification - -Audit approval procedures are complete -Audit the progress of departmental expenses (such as exceeding the planned amount, reimbursement can be rejected) -Prepare journal vouchers
Borrow: change the project --GMP - related details
Credit: cash / bank deposits / other receivables - → vouchers involving cash are passed to the cashier post, vouchers not involving cash are passed to the supervisor post for review.
Baidu Encyclopedia - Fixed Assets