固定资产盘点制度.docx

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1、固定资产盘点制度FixedAssetPolicyForPhysicalcount一、目的Purpose为了加强固定资产的管理，掌握固定资产的构成与使用情况，确保资产的完整性和安全性。Inordertostrengthenthemanagementoffixedassets,masterthecompositionandserviceconditionoffixedassetsandensuretheintegrityandsafetyofassets.二、适用范围Scope本制度适用于公司项下的所有固定资产盘点。Thispolicyisapplicabletofixedassetschecki

2、ngofMcGc三、固定资产盘点定义Definition固定资产盘点是对固定资产进行实物清点，以确定各种资产账实相符。ThefixedassetscheckingisthephysicalcheckingofthefixedassetstodeterminethattheactualquantityoffixedassetsareconsistentwiththefinancialdatainSAP.四、责任部门OWner财务部、各资产管理部门TREACNEachassetmanagementdepartment五、盘点时间schedule每年财务部组织资产全盘，日常管理可根据情况不定时抽盘E

3、achyear,theTREACNorganizescheckingonallassets,andasfordailymanagement,wecanhavenon-scheduledcheckingaccordingtothesituation.六、盘点流程Workflow1 .盘点前准备工作PreParedWOrk1.1 财务部提供各部门资产清单；TREACNprovidesthelistofassetsofeachdepartment;1.2 完成部门间资产转移。资产实物已转至其他部门但是还没提交资产转移表的需在盘点前提供资产转移表给财务更新系统里的使用部门和使用人。盘点期间不做资产转移

4、，除了特殊决定。Completethetransferofassetsbetweendepartments.Ifthephysicalassetshavebeentransferredtootherdepartmentsbuttheassettransferformhasnotbeensubmitted,theassettransferformshallbeprovidedtoTREACNtoupdatethesystemdatabeforeFAchecking.Noassettransferduringthecheckingperiod,exceptionofdecisionmade;1.3

5、 各部门核对固定资产清单并分配其本部门的盘点负责人和联系方式，财务部根据资产清单分配财务部和内审部负责人；Eachdepartmentshallcheckthelistoffixedassetsandassignthefixedassetcheckerwithcontactinformation.TheTREACNshallassignsecondcheckaccordingtothelistofassets.2 .盘点checking由各个部门资产管理员分别盘点，并在固定资产盘点表上签字确认；Theassetadministratorofeachdepartmentshalltakephys

6、icalcountingseparatelyandsignwithconfirmationintheFixedassetscheckingform.标签掉落或遗失的，由部门资产管理员收集并把固定资产清单发给财务部重新打印标签；Ifthetagisdamagedorlost,theassetadministratoroftheeachdepartmentshallcollectandsendthelistoffixedassetstothefinancialdepartmentforreprintingthetag;确认资产存放地方，数量，拍照，检查是否有标签，检查是否与清单上的数量，资产说明，

7、资产编号，序列号一致.Checkinformationincludesbutnotlimitonlocation,QTY,Tagging,FAnumber,pictureandSerialno.3 .更新固定资产主数据Updatefixedassetmasterdata根据资产实盘情况，各部门需提供最新的资产位置信息和资产使用人给财务部，财务部收到更新信息后在系统中更新资产的主数据；AccordingtotheFixedassetscheckingform,eachdepartmentshallprovidethelatestassetlocationinformationandtheuser

8、oftheassettotheTREACN.Afterreceivingtheupdatedinformation,theTREACNshallupdatethemasterdataoftheassetinthesystem.如果发现有些固定资产是低值资产(USD200-1000)的，经财务审核转换成低值资产管理，同时贴低值资产标签。Ifthefixedassetsfoundit(USD200-1000)shouldbelow-valueasset,itwouldbeadjustedtolow-valueassetthroughTREACNcheck,andtaggingwithlow-val

9、ueassetnumber.4 .资产盘点结果处理Checkingresultsdispose4.1 财务部根据各部门提交的盘点确认表统计资产盘点情况；Accordingtothefixedassetscheckingformsubmittedbyeachdepartment,theTREACNsummarizetheassetscheckingsituation;4.2 如发生固定资产盘亏时，负责资产管理部门必须解释原因；Theassetmanagementdepartmentmustexplainthereasonsincaseoflossoffixedassetsinventory,;4

10、.3 各部门提交固定资产盘盈/盘亏表，经部门经理，财务总监,总经理，CEO按照资产处置权限分别签字后，当月从资产帐上增加或注销。AftereachdepartmentsubmitstheInventoryprofit/inventorylossstatementoffixedassetswhichissignedbythedepartmentmanager,financialcontroller,generalmanagerandCEOrespectivelyaccordingtotheassetdisposalauthority,theassetaccountshallbeaddedorcancelledinthecurrentmonth.