资产的定义及管理.pptVIP

* * Capital Definition and Management资产的定义及管理 Capital Assort 资产的分类 Fixed Asset 固定资产 Low Value Fragile Goods 低值易耗品 Capital Definition 资产定义 1、Fixed Asset固定资产 Capital Assets is the equipment、machine and the building which is expiration date over 1 year and unit price above RMB2,000.00。 固定资产，是指使用期限超过1年的，单位价值在2，000元以上房屋、建筑物、机器、机械、运输工具以及其他与生产、经营有关的设备、器具、工具等。不属于生产经营主要设备的物品，单位价值在2，000元以上，并且使用年限超过2年的，也应当作为固定资产。 Capital Definition 资产定义 2、Low Value Fragile Goods低值易耗品 1）单位价值虽未达到规定标准,但单位价值在200.00元以上，采购数量在10件以上且耐用时间超过一年的大批同类物资,也应视为固定资产管理（但其采购成本直接记入酒店经营成本）； The unit price below the standard, but unit price above RMB200.00, purchase quantity above 10 PCS and expiration date over 1 year should be as same as capital management（The purchasing cost charge to hotel operation cost）。 2）单位价值、采购数量及耐用时间虽未达到以上规定标准,但其单位价值在300.00元以上的低值易耗品，也应视为固定资产管理（但其采购成本直接记入酒店经营成本）。 While, unit price、purchase quantity and expiration date below the standard as above mentioned. But, the unit price above RMB300.00 still should be as same as capital management（The purchasing cost charge to hotel operation cost）。 Capital Manage 资产管理 1、Manage Policy Procedure 管理制度 Capital Manage implement department head liability institution. The related department take charge respective capital on daily basis and the Finance Department will spot check each department capital physicals situation at any moment. That mean is Finance Department must process capital annual inventory at least one year to ensure capital quantity veracity. Meantime, the annual capital inventory and double check must be process by Hotel Finance Department and Owning Company Finance Department together to achieve better control and management results on Owning Company Capital and for avoid capital lose with any reason and purposive damage。 In addition, Department Head must be handover CAPITAL smoothly when they resign and the CAPITAL handover checklist has to as the supporting of salary final settlement。 Capital Manage 资产管理 资产管理实行部门资产管理责