What Are The Fixed Assets Held By Management And Management, Including What?

Any property purchased (including purchase, self financing, donation, etc.), homemade, infrastructure delivery, gratuitous allocation, donation and inventory surplus shall be regarded as one of the following conditions: fixed assets:

(1) material and equipment that can be used independently for more than one year with a unit price of more than 200 yuan and normal durability.

(two) relatively scarce, schools believe that they should be included in the assets of fixed assets management.

The ownership of fixed assets belongs to schools and must be included in the scope of school fixed assets management.

The first level classification of fixed assets should be classified according to the classification requirements of state-owned assets.

The two or three level classification catalogue is handled according to the regulations of the college.

The unit number of fixed assets stipulated by the school shall not be changed without approval.

Fixed assets are accounted for according to the following principles:

(1) the purchase of fixed assets shall be accounted for at the purchase price (excluding pportation, packaging, labor services, and the cost of materials and expendable materials purchased together).

(two) fixed assets for the delivery of capital construction shall be accounted for according to the amount of the final accounts of the project.

The instruments and equipment contained in the capital construction project shall be accounted for separately.

(three) when the quantity or quality of the fixed assets or the original fixed assets is increased or improved due to processing and restructuring, the original value will be increased according to the actual cost of net expenses.

(four) a complete set of equipment, houses and other buildings should be reduced relative to their original value by damaging or dismantling their original parts.

(five) fixed assets, such as donations, inventory gains or unclear prices, can be accounted for according to the factory price or market price of the same type of products at that time.

(six) fixed assets allocated without compensation or paid shall be calculated according to the pferred price approved by the pferred units.

(seven) after fixed assets are repaired, the original value of the original account is unchanged.

(eight) the purchase of fixed assets is a complete set of equipment. Besides the total value, detailed list of annexes should be attached.

The original value of fixed assets is increased or reduced, and the approval of the fixed assets unit price is fixed by the fixed assets management department, and timely notification is made to the users and the finance department to carry out the record of the increase and decrease of the fixed assets and the accounting treatment respectively, so as to ensure that the accounts are consistent, the accounts are in conformity with the accounts, and the accounts are in conformity with the accounts.