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为了适应固定资产分类计提折旧的需要,我们设计了一种固定资产卡片(见表一),卡内包括固定资产从购进到报废清理全过程的核算和记录。其具体做法是: 1.以每一个固定资产项目为对象设立一张固定资产卡片,进行固定资产明细分类核算。凡是有关该固定资产提取折旧、大修理、内部转移、停止使用,单价变动、调出和报废清理等情况,都应根据有关凭证在卡片上登记。此卡片一式两份,一份由财务部门登记保管,一份由设备管理部门登记保管。为了便于归类和查找,可按类别.使用单位。保管部门排列。财会部门保管的卡片要定期与管理部门保管的卡片进行核对,
In order to meet the needs of classification and depreciation of fixed assets, we designed a fixed asset card (see Table 1). The card includes the accounting and recording of fixed assets from purchase to disposal and disposal. The specific approach is: 1. To each of the fixed assets for the establishment of a fixed asset card for the project, the classification of fixed assets accounting. All relevant depreciation, overhaul, internal transfer, suspension of use, price change, transfer and scrapping of the fixed assets shall be registered on the card according to the relevant certificates. The card in duplicate, one by the financial department registration and custody, one by the equipment management department registration custody. To facilitate the classification and search, by category. Custody department arrangement. Cards kept by the accounting department should be checked regularly with the cards kept by the management department,