1. Standard fixed assets refer to houses, buildings, machines, machinery, means of transport and other equipment, appliances and tools related to production and operation with a service life of more than one year. Articles that do not belong to the main equipment for production and operation, with a unit value of more than 2,000 yuan and a service life of more than 2 years, should also be managed as fixed assets.
Second, the classification of fixed assets
Third, the fixed assets management department
The Equipment Department manages the fixed assets of production equipment and related equipment according to the internal control system; The IT department manages computer equipment; Office furniture and transportation are managed by the personnel administration department.
Fourth, the fixed assets accounting department
1、? The finance department is the accounting department of the company's fixed assets.
2、? The finance department sets up general ledger and subsidiary ledger of fixed assets.
3、? The financial department should handle the increase and decrease accounts of fixed assets in time.
4、? The financial department shall, jointly with the fixed assets management department, make an inventory of fixed assets on a quarterly basis to ensure that the accounts are consistent with the facts and keep the accounts, materials and cards consistent.
Verb (abbreviation for verb) purchases fixed assets.
Transfer of fixed assets with intransitive verbs
Seven, the sale of fixed assets
The department using fixed assets shall notify the management department in writing of the idle fixed assets and fill in the "List of Idle Fixed Assets".
Eight. Scrapping of fixed assets
Nine, the number of fixed assets
X. Fixed assets inventory
The company establishes a fixed assets inventory system, which is divided into mid-year inventory and year-end inventory, which is implemented by the management department and the finance department. Fixed assets inventory should fill in the "List of Fixed Assets Inventory" (format is attached as 7), reflecting the actual number of fixed assets in detail, and checking it with the book number of fixed assets to ensure that the accounts, materials and cards are consistent. If there is inventory surplus or inventory deficit, a "report form of inventory surplus and inventory deficit of fixed assets" shall be prepared, and the reasons and responsibilities shall be listed. After the report is approved by the department manager, the production manager, the finance department and the general manager, the finance department will make corresponding accounting adjustments. The management department updates the contents of accounts and fixed assets cards.