Fixed asset card number and fixed asset number

The number of fixed assets is equivalent to the number of each person's ID card or a bank card. The specific features are as follows:

1, systematic, the coding organization should be systematic and easy to classify and identify;

2, universality, simple and clear coding structure and few digits;

3, practicality, coding should be easy to use and easy to remember;

4, expansibility, coding should be easy to add, and the system will not be confused after adding;

5, efficiency, coding should be convenient for calculation and processing, and the processing efficiency is high;

6. Complete and complete coding specifications for easy management and maintenance.

Enterprise fixed assets can be numbered like this.

I. Number of fixed assets _

1) Fixed assets are numbered by the Finance Department and then submitted to the Administration Department.

2) Numbering method: asset classification number+purchase year (two digits)+serial number+department code.

3) Asset name codes in the asset number: _ dy- printer, BJB-notebook computer, TS- desktop computer, FY- copier _ TY- projector, BX- refrigerator, TV-TV, KT- air conditioner, HYZ-conference table and BGZ-desk.

4) Code of each department: Administration Department-XZ.

Finance department-CW.

Design department-SJ.

Personnel department.

Other -El _

The value of fixed assets is gradually transferred to new products according to its own degree of wear and tear, which is divided into two situations: tangible wear and intangible wear; Tangible loss, also known as material loss, refers to the loss of use value and value caused by the use of equipment or fixed assets or the influence of natural forces in the production process.

According to the occurrence of its losses, it can be divided into two categories. Class I tangible wear refers to equipment damage and deformation caused by friction, corrosion, vibration and fatigue. In view of the first-class visible wear, attention should be paid to reducing the wear speed and eliminating abnormal wear during the use of equipment.

① Registration of Fixed Assets Purchase Plan _

1) For departments or individuals who require to purchase assets, fill in the Fixed Assets Purchase Application Form, which will be examined and approved by the manager of the directly affiliated department, reviewed by the Finance Department (according to the budget or other), and finally signed by the general manager.

2) The Administration Department is responsible for the procurement of fixed assets.

② Fixed assets warehousing _

After the purchased assets arrive at the company, the administrative department is responsible for organizing relevant departments to conduct acceptance.

After acceptance, number the assets, and then fill in the Receipt of Fixed Assets for warehousing procedures.

③ Collection and registration of fixed assets

1) All recipients of fixed assets shall sign the Registration Form for Use and Custody of Fixed Assets.

2) After all assets are put into the asset warehouse by the administrative department, they need to be registered, including bookkeeping, card creation and labeling.

3) Cards shall be made by the Administration Department, with at least two copies, one for the Administration Department and one for the Finance Department.

④ Maintenance of fixed assets.

Maintenance, replacement, upgrade and increase of assets shall be submitted to the Administration Department for implementation; __

⑤ Scrapping of fixed assets.

Fixed assets are worn out due to normal use and eventually lose their use value, or irreparably damaged due to natural erosion, accidents and other reasons, or need to be scrapped for other reasons, and relevant scrapping procedures need to be handled.

1) The department using fixed assets or the storage department shall fill in the application form for scrapping fixed assets, indicating the reasons for scrapping fixed assets, the original value and net value of fixed assets, etc. After the appraisal team signs the opinion, it shall be reported to the competent deputy general manager and general manager for approval, and then transferred to the fixed assets cleaning procedure.

2) In the process of cleaning, pay attention to cost saving and price the scrap realistically.

3) After disposal of scrapped assets, timely register fixed assets, and cancel account books and fixed assets cards.

Keep accounts, cards and materials consistent.

6. Fixed assets inventory _

1) The company is scheduled to conduct an asset inventory once a month, which will be organized by the administrative department and all departments should actively cooperate.

2) After the inventory is completed, the Administration Department and the Finance Department need to fill in the Fixed Assets Inventory Statistics Table.

Legal basis:

People's Republic of China (PRC) accounting law

Article 26

Companies and enterprises shall not commit the following acts in accounting:

(a) to change the recognition standard or measurement method of assets, liabilities and owners' equity without authorization, and to falsely list, multi-list, not list or under-list assets, liabilities and owners' equity;

(two) falsifying or concealing income, delaying or confirming income in advance;

(3) changing the recognition standard or measurement method of expenses and costs without authorization, and falsely listing, multi-listing, not listing or under-listing expenses and costs;

(4) Adjusting the calculation and distribution methods of profits at will, fabricating false profits or concealing profits;

(five) other acts in violation of the provisions of the unified accounting system of the state.