I. Concept of fixed assets
The so-called fixed assets refers to the assets which have a longer period of use, a higher unit value and keep the original physical form in the process of use. It is the main component of the physical assets of the geological exploration unit, which has the following characteristics: First, the period of use is generally more than 1 year (or more than 1 year of a business cycle) and in the process of maintaining the original physical form unchanged; Second, the useful life is limited (except for the land); Third, the purpose of the holding is to be used for the production of business activities, rather than for resale. The definition of fixed assets in the ASBE is: "Fixed assets are tangible assets that have both of the following characteristics: ① held for the production of goods, the provision of services, rental or business management; ② useful life of more than one fiscal year".
Second, the fixed asset standard
The current accounting system of geophysical units of the fixed asset standard: one is the useful life of more than 1 year; the second is the unit value of more than 1,500 yuan. That is, assets with both conditions are treated as fixed assets. The new "Enterprise Accounting Standards" and "Small Business Accounting Standards" on fixed assets are only the use of life (useful life) requirements, but not the value of the requirements, but only to make "higher unit value" principle.
Geological exploration units should be based on the definition of fixed assets, combined with the actual situation of the unit, to develop a suitable fixed asset catalog, classification, depreciation of each category or each asset, depreciation method, as the basis for accounting for fixed assets.
The fixed assets catalog, classification method, estimated useful life, estimated net salvage value and depreciation method of each category or item of fixed assets formulated by the geosurveying unit shall be compiled into a booklet and reported to the office meeting of the unit for finalization in accordance with the authority of management. These systems and methods mentioned above shall not be changed arbitrarily once they are finalized, and shall be explained in the notes to the accounting statements.
Geological exploration units should be classified fixed assets management and accounting, and set up cards or ledgers by unit fixed assets. The establishment of fixed assets card, register the value of fixed assets, time of use, and repair, transfer and use of the department and the person in charge, and regularly check, so that the account is consistent.
Three, fixed asset classification
Geological exploration unit of fixed assets are more types, different specifications, different states, in order to facilitate accounting, reasonable distribution of costs and asset income, it is necessary to have a geological exploration unit of fixed assets according to different standards for classification.
(a) Classification of fixed assets according to their economic use
Classification of fixed assets according to their economic use can be used to analyze the distribution, composition and change of fixed assets for production, non-production, and operation of the geological exploration unit, and can be used to analyze and appraise the use of fixed assets, and to encourage the geological exploration unit to rationally configure the fixed assets and to improve the efficiency of their use. According to its economic use can be divided into:
(1) production fixed assets, refers to the direct use of geological exploration production of various fixed assets, such as drilling equipment, physical exploration equipment, surveying and mapping equipment, production and administrative premises, etc.;
(2) non-production fixed assets, refers to the production of not directly used in geological exploration, but the service of geological exploration production of various fixed assets, such as living equipment, medical equipment, welfare housing, etc.
(3) fixed assets for business use, refers to all kinds of fixed assets used for a variety of business.
(2) Classification of fixed assets according to their use
Classification of fixed assets of geological exploration units according to their use can analyze the effect of utilization of fixed assets owned by geological exploration units, and promote the rational use of fixed assets by geological exploration units, as well as provide a basis for the correct depreciation of fixed assets and allocation of depreciation expenses. According to its use can be divided into:
(1) fixed assets in use, refers to the fixed assets that are being used by the geological exploration unit;
(2) unused fixed assets, refers to the fixed assets that have been purchased and constructed by the geological exploration unit, but not yet delivered to the use, or because of the gratuitous transfer of fixed assets that are still to be installed, or because of the alteration and expansion, and the fixed assets that have been suspended due to the change of production tasks, etc.
(3) Unneeded fixed assets, is the ground investigation unit surplus or not applicable, need to deploy the fixed assets;
(4) leased fixed assets, refers to the ground investigation unit temporarily leased outside the use of fixed assets.
(C) according to the performance of fixed assets classification
Geological exploration unit fixed assets classified according to their performance, you can understand and analyze the structure of the fixed asset configuration and its adaptability to the needs of production and operation, in order to adjust to achieve the optimization of the fixed asset configuration, and at the same time, for the classification to determine the basis of depreciation standards. According to its performance can be divided into: exploration special equipment, lifting and transportation equipment, general production equipment, conduction equipment, administrative and living equipment, houses and buildings, land.
Geological exploration units can choose a different classification according to the management and accounting needs.