文档介绍：固定资产管理制度
固定资产管理制度
Fixed Assets Management Policies
□总则 General Principles 第一条目的 13>. Purpose 为加强固定资产的保管及使用管理,特制定本规定。 In order to strengthen the safekeeping and use management of the fixed assets, the regulations should be established. 第二条范围 2. Scope 本规则所称固定资产包括土地、房屋及建筑物、机械设备、运输设备、马达仪表、工具等。 The fixed assets in the regulations include land, houses and buildings, machines, transportation equipment, motor instruments, facilities, etc. 第三条会计科目列帐原则 3. Account Principles 前项固定资产,耐用年数在二年以下,不具生产性,未超过一定金额者应以费用科目列帐,而不得以固定资产科目列帐。 Former fixes assets which are used for at most two years and not for manufacturing and under some value should be accrued to some expense account, but not fixed assets account. 第四条管理部门 4. Management Department 固定资产按下列类别,由各公司指定部门负责管理,其管理及保养细则由各公司管理部门会同使用部门自行制定之。
The fixed assets should be managed by appointed departments according to the types below. The departments could self decide how to manage and maintain the fixed assets with the use departments. (一)土地、房屋及建筑物、运输设备、由总部门负责管理。
1) General department is in charge of land, houses and buildings and transportation equipment. (二)机械设备、马达、仪表、由生产部门负责管理,但得视实际需要归由性质相关部门管理。
2) Production department takes the responsibility of machines, motors and instruments. Meanwhile, those fixed assets are still needed related departments’management depending on the practical requirements. (三)工具由仓库负责管理。 3) Facilities are kept by wa