First, the standard of fixed assets
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, and have a unit value of more than 2,000 yuan or a service life of more than 2 years, should also be managed as fixed assets.
Second, the classification of fixed assets
1, houses and buildings;
2. Machinery and equipment: refers to the equipment used for production;
3. Means of transport: including cars, cattle and forklifts;
4. Computers and equipment: including monitors, mainframes, printers, fax machines, copiers, scanners, projectors, cameras, lenses, mobile hard disks, mobile optical drives, USB flash drives and other related office equipment;
5. Office furniture: including air conditioners, drinking fountains, filing cabinets, office tables and chairs, clocks, televisions, beds, wardrobes, TV cabinets, etc.
6. Inspection tools: including electronic scales, calipers, thickness gauges, torsion meters, stopwatches, etc.
Third, the fixed assets management department
The production management department manages the fixed assets of production equipment and related equipment according to the internal control system; The administration department manages computers, office equipment, furniture, transportation tools and inspection tools.
Each specific management department shall:
1. Establish a physical account of fixed assets and a fixed assets card;
2. Unified classification and numbering of fixed assets;
3, the use of fixed assets to users (mechanical equipment to the team leader or above).
Fourth, the fixed assets accounting department
1. The finance department is the accounting department of the company's fixed assets;
2, the finance department set up fixed assets general ledger and subsidiary ledger;
3. The financial department shall make timely accounting treatment for the increase or decrease of fixed assets;
4, the finance department in conjunction with the fixed assets management department for a quarterly inventory of fixed assets, do account, account, card.
Verb (abbreviation for verb) purchases fixed assets.
1. If all departments need to purchase fixed assets, they need to fill in the Fixed Assets Purchase Application Form (see Annex 1 for the format), and the production equipment and related equipment shall be approved by the department head, deputy general manager of the production center, finance department and general manager; Computer equipment, office equipment, furniture, and transportation shall be reported to the ministers of various departments, the minister of administration, the finance department, and the general manager for approval. This form should fill in the name, specification, model and quantity of fixed assets in detail for reasonable procurement.
2. After the required fixed assets are in place, the user department shall be responsible for the acceptance, and fill in the Fixed Assets Registration Form (see Annex 2 for the format) in triplicate. In the fixed assets registration form, the name, specification, model, amount and quantity of fixed assets should be filled in in detail, and the fixed assets should be numbered at the same time. One copy shall be kept by the user department, one copy shall be submitted to the finance department for corresponding accounting treatment, and the other copy shall be submitted to the asset management department to fill in the fixed assets card, update the account, and specify the responsible person.
Transfer of fixed assets with intransitive verbs
1. When allocating fixed assets among employees in the internal departments of the company, it is necessary to fill in the Fixed Assets Allocation Application Form in quadruplicate (see Annex 3 for the format), send it to the immigration department for signature, and submit it to the Fixed Assets Management Department after confirmation. The first copy is kept by the management department, and the fixed assets card is updated. The second copy is sent to the finance department, the third copy to the immigration department, and the fourth copy to the emigration department. Submit the fixed assets allocation sheet to the fixed assets management department for allocation registration;
2. The fixed assets management department will notify the finance department of the transfer registration of fixed assets in writing for accounting treatment;
3, pay attention to the number of fixed assets remain unchanged, fill in the new user department and new users, in order to supervise and manage.
Seven, the sale of fixed assets
The user department of fixed assets shall notify the management department of idle fixed assets in writing, fill in the List of Idle Fixed Assets (see Annex 4 for the format), and after the management department draws up the handling opinions, proceed as follows:
1. If the fixed assets need to be sold, the fixed assets management department shall apply and fill in the Application Form for the Sale of Fixed Assets (see Annex 5 for the format).
2. List the details of the fixed assets to be sold, indicate the reason and amount of sale, and report to the department head, the head of the production department, the finance department and the general manager for approval.
3. After the application for sale of fixed assets is approved, the fixed assets management department will dispose of the fixed assets, and indicate the date and quantity of sale on the fixed assets registration form, and the ledger will offset the fixed assets.
4. The finance department issues invoices and collects money according to the approved sales application form, and carries out corresponding accounting treatment for fixed assets.
Eight. Scrapping of fixed assets
1. When the fixed assets are seriously damaged and have no maintenance value, the fixed assets user department shall apply and fill in the Fixed Assets Scrapping Application Form (see Annex 6 for the format), and the chief financial officer and general manager shall report it to the Fixed Assets Management Department for approval.
2. After approval, the fixed assets management department will hand over the physical objects to the administration department for handling. Update the general ledger and fixed assets card after processing, and notify the finance department of the processing results in writing.
3. The Finance Department conducts accounting treatment according to the application for scrapping fixed assets approved by the General Manager and the results of physical treatment.
Nine, the number of fixed assets
Numbering principle: compiled according to the initial letters of two central words: department, asset category, serial number and purchase date.
1, and the house and building code is 01;
2. The machine equipment code is 02 (refers to the equipment used in production);
3. The code of the means of transport is 03 (including cars, cows and forklifts).
4. The code of computer equipment is 04 (including monitor, mainframe, printer, fax machine, copier, scanner, projector, camera, lens, mobile hard disk, mobile CD-ROM drive, USB flash drive and other related office equipment);
5. The code of office furniture is 05 (including air conditioners, drinking fountains, filing cabinets, office tables and chairs, clocks, televisions, beds, wardrobes and TV cabinets).
For example, the production department purchased a computer with serial number on July 1 2006.
SC0400082006070 1
The first letter of the pinyin of the two central words of the department, the serial number of the asset category and the date of purchase.
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 administration department and the finance department. Fixed assets inventory should fill in the Fixed Assets Inventory List (see Annex 7 for the format), reflecting the actual inventory 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 on inventory surplus and inventory deficit of fixed assets shall be compiled, and the reasons and responsibilities shall be listed. After the report is approved by the department minister, the production minister, the finance minister and the general manager, the finance department will make corresponding accounting adjustments. The management department updates the contents of ledger and fixed assets card.
Attachment: 1 Application form for purchasing fixed assets
2. Fixed assets registration form
3. Application Form for Transfer of Fixed Assets
4. List of idle fixed assets
5. Application Form for Sale of Fixed Assets
6. Inventory list of fixed assets