11备品备件帐务处理(中英文版).docxVIP

POLICY: Accounting For Spare Parts政策：备品备件帐务处理Background背景: This policy establishes minimum control procedures related to spare parts. The policy is designed to ensure that spare parts are accurately accounted for and safeguarded. In addition, operational procedures, which are referenced in this policy, assure that spare parts are available when needed to ensure no interruptions in production, thus excess spare parts are minimal and obsolete items are eliminated. 本政策规定了备品备件的最低限度的控制流程，以保证准确处理并保全备品备件。另外，本政策引用了操作流程，保证：备品备件在需要时可用，以免引起生产中断；多余备品备件最小化；消除陈旧备件。Definition定义:Spare Parts –These items are defined as parts obtained and held in inventory to ensure the continuous operation of manufacturing machinery. Inventory classified as Inventoried spares include but are not limited to bearings, motors and chains. If the total value of all spare parts at a site is less than $50,000, recording spare parts onthe balance sheet is not required. These locations may charge the cost of spare parts to expense at the time of purchase. All sites are responsible for the safeguarding of the assets regardless of materiality.备品备件—这些项目被定义为获得并作为存货持有的以保证生产机器持续运转的部件。存货部件包括但不限于轴承、发动机及链条。如果一个地方所有的备品备件的价值少于50,000美元，可以不必将其记录在资产负债表上。这些地方可以在购买时将这些备件计入费用。无论其实质及形态如何，各地都要对资产的安全性负责。Physical Access实物接触:Each location maintains spare parts in a secure segregated area with corresponding entries in the bin-locator fields of the inventory tracking system. Storage locations are clearly and logically marked, and spare parts are marked or tagged with their respective codes. Consigned inventory is easily identified with special labeling. Physical access and recording of spare parts movement (both receipts into and issues out o