I. Standard of Fixed Assets
Fixed assets refers to the use of more than one year's term of housing, buildings, machinery, machinery, means of transportation, and other equipment related to production and operation, appliances, tools and so on. Items not belonging to the main equipment for production and operation, with a unit value of more than 2,000 yuan or with a service life of more than 2 years, should also be managed as fixed assets.
Two, the classification of fixed assets
1, houses and buildings;
2, machinery and equipment: refers to the equipment used for production;
3, transportation: including cars, ground cattle, forklift trucks;
4, computers and equipment: including monitors, mainframe computers, printers, facsimile machines, photocopiers, scanners, projectors, cameras, lenses, Mobile hard disk, mobile CD-ROM drive, U disk and other related office equipment;
5, office furniture: including air conditioning, water dispensers, filing cabinets, desks and chairs, clocks, TVs, beds, closets, TV cabinets and so on;
6, inspection tools: including electronic scales, calipers, thickness gauges, torsion meters, stopwatches and so on.
Third, the management of fixed assets
According to the internal control system, fixed assets are managed by the Production Management Department for production equipment and related equipment; and by the Administration Department for computers, office equipment, furniture and transportation tools, inspection tools.
Each specific management department should:
1, set up fixed assets physical ledger, establish fixed assets card;
2, unified classification and numbering of fixed assets;
3, the use of fixed assets to the implementation of the use of the person (machinery and equipment to the team leader and above).
Four, fixed asset accounting department
1, the Ministry of Finance for the company's fixed asset accounting department;
2, the Ministry of Finance set up a general ledger of fixed assets and detailed ledger;
3, the Ministry of Finance on the increase or decrease of fixed assets changes in a timely manner for the accounts;
4, the Ministry of Finance in conjunction with the fixed asset management department of the fixed assets quarterly inventory. Conduct an inventory of fixed assets quarterly in conjunction with the fixed asset management department to ensure that the accounts are consistent, to maintain the accounts, objects, cards are consistent.
V. Purchase of fixed assets
1, the departments need to purchase fixed assets, you need to fill out the "Fixed Asset Purchase Application Form" (format see Appendix 1), the production equipment and related equipment reported by the ministers of the departments, the deputy general manager of the production center, the Ministry of Finance and the general manager for approval; computer equipment, office equipment, furniture and means of transport reported to the ministers of the departments, the minister of the Ministry of Finance and general manager for approval, Finance Department and General Manager. In this table should be filled in the details of fixed assets name, specifications, models, quantity for reasonable procurement.
2, the required fixed assets in place, the use of its department is responsible for acceptance, and fill out the "Fixed Asset Registration Form" (format attached 2) in triplicate, in the "Fixed Asset Registration Form" should be filled out in detail the name of the fixed assets, specifications, models, amounts, quantities, and at the same time, the number of fixed assets. One copy is retained by the use of the department, one copy is handed over to the Finance Department for the corresponding accounting, and one copy is handed over to the asset management department to fill in the fixed asset card, update the ledger, and implement the use of the responsible person.
6, the transfer of fixed assets
1, fixed assets in the company's internal transfer of departmental employees between the transfer, you need to fill out the "Fixed Asset Transfer Application Form" in quadruplicate (format see Appendix 3), sent to the department of the signatures of the confirmation of the transfer to the fixed asset management department, the first part of the management retained by the department, to update the fixed asset card, the second part of the Ministry of Finance, the third part of the department of the transfer, and the fourth part of the transfer to the department of the transfer. The first copy is retained by the management department to update the fixed assets card, the second copy is sent to the finance department, the third copy is sent to the transferring department, and the fourth copy is sent to the transferring department. The fixed asset transfer form will be submitted to the fixed asset management department for transfer registration;
2. The fixed asset management department will notify the finance department in writing of the transfer registration of fixed assets in order to carry out the account processing;
3. Pay attention to the fact that the number of the fixed assets remains unchanged, and fill in the new use of the department and the new user clearly in order to supervise and manage.
Seven, the sale of fixed assets
Fixed assets using the department should be idle fixed assets to inform the management department in writing, fill out the "idle fixed assets schedule" (format see Annex 4), the management department to formulate the views of the treatment, according to the following steps:
1, fixed assets such as sale of disposal, need to be applied by the management of fixed assets to fill out the "Fixed Asset Sale Application Form" (format see Annex 4), the management of fixed assets to fill out the "Fixed Asset Sale Application Form" (format see Annex 4). Fixed Asset Sale Application Form" (format see Attachment 5)
2, listed in the fixed assets ready for sale, indicating the reasons for the sale of disposal, the amount of the sale, reported to the head of the department, the head of the production department, the Finance Department and the general manager for approval.
3, fixed asset sale application is approved, fixed asset management department of the fixed asset disposal, and in the "Fixed Asset Register" on the date of sale and the number of, the ledger to do fixed asset reduction.
4. The Finance Department issues invoices and receives payment according to the approved application form for sale, and makes corresponding accounting treatment for fixed assets.
VIII, fixed assets scrapped
1, when the fixed assets are seriously damaged, there is no repair value, the fixed assets by the use of the department to apply, fill out the "Fixed Asset Scrapping Application Form" (format see Appendix 6), to the fixed asset management department reported to the financial director and general manager for approval.
2. After approval, the fixed asset management department will hand over the physical object to the Administration Department for processing. After processing the ledger and fixed asset cards are updated, and the results will be notified in writing to the Ministry of Finance.
3, the Ministry of Finance based on the general manager's approval of the fixed assets scrapping application and the results of the physical processing of the accounts.
Nine, fixed assets number
Numbering principle: according to the two departments in the center of the word pinyin initials, asset categories, sequential number, the acquisition of the year and month of preparation.
1, houses and buildings Code 01;
2, machinery and equipment Code 02 (refers to the production of equipment);
3, means of transportation Code 03 (including automobiles, oxen, forklifts)
4, computer equipment Code 04 (including monitors, mainframes, printers, faxes, copiers, scanners, projectors, cameras, lenses, mobile hard disks, mobile equipment, and so on). Lens, mobile hard disk, mobile CD-ROM drive, U disk, and other related office equipment);
5, office furniture Code 05 (including air conditioners, drinking fountains, filing cabinets, desks and chairs, clocks, televisions, beds, closets, TV cabinets).
such as: production department on July 1, 2006 to purchase a computer, the number is
SC04000820060701
The department of the two central word pinyin initials Asset category Sequential number Acquisition year and month
Ten, fixed asset inventory
The company established a fixed asset inventory system, the inventory is divided into annual inventory and year-end inventory. Inventory and year-end inventory, by the Department of Administration and the Ministry of Finance **** with the implementation. Inventory of fixed assets should be filled out "fixed assets inventory schedule" (format see Annex 7), reflecting the inventory of fixed assets in detail, the actual number of fixed assets, and fixed assets with the number of accounts to do the accounts, in-kind, and fixed assets card to achieve consistency. If there is any inventory gain or loss, we must compile and report the "Fixed Asset Inventory Gain and Loss Report Form", list the reasons and responsibilities, and report to the department head, the production department head, the finance department head and the general manager for approval, and then the finance department will make the corresponding adjustments to the accounts. The management department updates the content of the ledger and fixed assets card.
Attached: 1, "Fixed Asset Purchase Application Form"
2, "Fixed Asset Registration Form"
3, "Fixed Asset Transfer Application Form"
4, "Idle Fixed Asset Detailed List"
5, "Fixed Asset Sale Application Form"
6, "Fixed Asset Inventory Detailed List"