After the physical inventory, check the actual quantity of fixed assets with the book quantity. If inventory surplus, inventory deficit and damage are found, the reasons should be found out, the responsibilities should be determined, and the inventory surplus and inventory deficit table of fixed assets should be compiled.
List the name, quantity, weight value, estimated depreciation and inventory loss of fixed assets respectively, and the name, quantity, original price and depreciation of damaged fixed assets, and report to the examination and approval according to the prescribed procedures. At the same time, we should study and put forward improvement measures to further strengthen the management of fixed assets.
Main characteristics of fixed assets
1, the value of fixed assets is generally relatively large, the use time is relatively long, and they can participate in the production process repeatedly for a long time.
2. Although wear occurs in the production process, it does not change its physical form, but gradually transfers its value to the product according to its wear degree, and the value transferred part is recovered to form a depreciation fund.
As a monetary form of fixed assets, fixed funds also have the following characteristics:
1, the period of fixed capital is relatively long, which does not depend on the production cycle of products, but on the service life of fixed assets.
2. The value compensation and physical renewal of fixed funds are carried out separately. The former is gradually completed with the depreciation of fixed assets, and the latter is realized by using the depreciation funds accumulated at ordinary times when the fixed assets are unusable or unsuitable for use.
3. When purchasing and building fixed assets, you need to pay a considerable amount of monetary funds. This investment is one-off, but it will be recovered by stages through depreciation of fixed assets.
Refer to the above contents: Baidu Encyclopedia-Fixed Assets Inventory, Baidu Encyclopedia-Fixed Assets.