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固定资产及无形资产管理办法

2017-09-28 31页 doc 83KB 211阅读

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固定资产及无形资产管理办法固定资产及无形资产管理办法 中国银河证券股份有限公司 固定资产及无形资产管理办法 第一章 总则 第一条 为了规范公司固定资产、无形资产等,以下简称资产,的管理~确保资产安全、完整~提高资产的使用效益~根据公司《财务管理办法》、《信息技术管理办法》等有关规定~制定本办法。 第二条 公司固定资产是指为经营管理、提供劳务或出租而持有的使用年限在一年,不含一年,以上的房屋建筑、电子设备、通讯设备、交通设备、办公设备和安防设备等~以及使用年限在一年以上、单位价值在2,000元以上,含2,000元,的其他实物资产。 公司的无形...
固定资产及无形资产管理办法
固定资产及无形资产管理办法 中国银河证券股份有限公司 固定资产及无形资产管理办法 第一章 总则 第一条 为了规范公司固定资产、无形资产等,以下简称资产,的管理~确保资产安全、完整~提高资产的使用效益~根据公司《财务管理办法》、《信息技术管理办法》等有关规定~制定本办法。 第二条 公司固定资产是指为经营管理、提供劳务或出租而持有的使用年限在一年,不含一年,以上的房屋建筑、电子设备、通讯设备、交通设备、办公设备和安防设备等~以及使用年限在一年以上、单位价值在2,000元以上,含2,000元,的其他实物资产。 公司的无形资产包括交易席位费、软件费、土地使用权等。本办法所称无形资产主要是指未随机购入的单位价值2000元以上,含2000元,的应用系统软件费支出。交易席位管理办法公司另行规定。 第三条 本办法适用于公司总部及各分支机构。 第四条 固定资产、无形资产等管理总体要求 ,一,授权审批 公司对于新建、改扩建、采购等引起资产增加的行为~以及计提折旧、摊销及减值准备、对外出租、出借、出售、报废等引起资产减少的行为~应当制定相应的授权审批制度~各单位按规定申请、审批。 ,二,职责分工 资产的购建申请与审批、购建的编制和实施、购建与验收、that summarizes data in a timely manner, practice of the commissioning process. Requirements can skilled, and right to using test instrument, and do test records, and can in test process in the found problem, timely reported problem third section electrical system debugging low voltage cable test 5.3.1.1 first should in electrical apparatus not installation Qian for line insulation test: will lamp box within wire separate, switch box within wire connected, test Shi should will route and extension separate, a people test, a people timely readings and records. 5.3.1.2 second in electrical apparatus, electric box all after installation (before transmission) to test: 1, line switch on the switch, instruments, equipment and other electrical disconnect switch all in position, the test method described in the above, confirm that the insulation test after trial operation of transmission. 2, 1kV megohmmeter 1kV cables, test the cables, insulation resistance 10M ω or more. 3, wiring insulation 500V, range 0~500M ω-megohmmeter. 4, when measuring the insulation resistance, Megger has three labeled "ground (e)", "line (l)", "protection ring (G)" Terminal, respectively shall be measured with the e and l on the two side buttons. 5.3.1.3 testing instruments ready for test instruments the following table:d Distribution box debugging 5.3.2.1 equipment check number checks 1 distribution 实物管理与会计记账等职责~应当分别由相应的部门或者个人承担~并确保不相容岗位相互分离、制约和监督。 ,三,预算控制 各单位应编制资产的增减变动和运用资金的年度预算~纳入公司年度预算管理~各单位资产购建支出应在公司年度预算范围内据实列支。 ,四,凭证记录 各单位应建立凭证和记录~保证资产的各项增减变动能及时如实入账反映。凭证包括资产购建审批表、验收单、内部调拨单等,记录包括固定资产实物台账、财务卡片账和总账、明细账等。 ,五,实物管理 公司建立统一的固定资产编号和标签制度~各单位应进行不定期或者定期清查盘点~并相互核对实物与台账和财务卡片账~验证核实账面各项资产的真实性~监控固定资产存放与使用情况。 第二章 资产分类 第五条 固定资产的分类 根据核算要求~公司固定资产按实物类别作如下分类: ,一,房屋建筑:是指各核算单位购建的营业用房。 ,二,电子设备:是指各核算单位购建的服务器、网络设备、UPS电源、计算机等电子设备。 ,三,通讯设备:是指各核算单位购建的卫星接收器、电话交换机、 ng table:d Distribution box debugging 5.3.2.1 equipment check number checks 1 distributionhall be measured with the e and l on the two side buttons. 5.3.1.3 testing instruments ready for test instruments the followi(G)" Terminal, respectively s megohmmeter. 4, when measuring the insulation resistance, Megger has three labeled "ground (e)", "line (l)", "protection ring-les, test the cables, insulation resistance 10M ω or more. 3, wiring insulation 500V, range 0~500M ωkV cabt method described in the above, confirm that the insulation test after trial operation of transmission. 2, 1kV megohmmeter 1to test: 1, line switch on the switch, instruments, equipment and other electrical disconnect switch all in position, the tession) ple timely readings and records. 5.3.1.2 second in electrical apparatus, electric box all after installation (before transmisthin wire separate, switch box within wire connected, test Shi should will route and extension separate, a people test, a peobox wiow voltage cable test 5.3.1.1 first should in electrical apparatus not installation Qian for line insulation test: will lamp st records, and can in test process in the found problem, timely reported problem third section electrical system debugging ltest instrument, and do tethat summarizes data in a timely manner, practice of the commissioning process. Requirements can skilled, and right to using 2 电话机等通讯设备。 ,四,交通设备:是指各核算单位购建的汽车等交通设备。 ,五,办公设备:是指各核算单位购建的打印机、复印机、空调机、传真机、投影仪、摄录器材等办公设备以及办公家具等。 ,六,安防设备:是指各核算单位为安全防范所购建的包括消防系统、监控系统等在内的设备。 ,七,其他设备:是指各核算单位未包括在上述分类中~符合固定资产确认条件的其他固定资产~如发电机等。 第三章 职责分工 第六条 公司资产负债管理委员会负责审定、分解、落实公司包括固定资产、无形资产等购建计划在内的年度资本性支出预算~并监督执行。 公司招投标决策委员会负责审定固定资产、无形资产等招投标项目的立项申请和招标类型~对投标单位准入、招投标过程和结果的合法性和合规性以及招投标项目验收等做出评定~并监督执行。 第七条 各职能部门的职责分工 财务部门为资产的价值管理部门~总裁办公室,分支机构为综合部,、信息技术部门为固定资产的实物管理部门~具体使用和存放资产的部门为资产的使用和保管部门。其中总裁办公室负责总部房屋建筑、交通设备、办公家具、安防设备的归口管理~信息技术部负责总部电子设备、通讯设备、办公设备,除办公家具外,、应用系统的归口管理~ that summarizes data in a timely manner, practice of the commissioning process. Requirements can skilled, and right to using te3 st instrument, and do test records, and can in test process in the found problem, timely reported problem third section electrical system debugging low voltage cable test 5.3.1.1 first should in electrical apparatus not installation Qian for line insulation test: will lamp box within wire separate, switch box within wire connected, test Shi should will route and extension separate, a people test, a people timely readings and records. 5.3.1.2 second in electrical apparatus, electric box all after installation (before transmission) to test: 1, line switch on the switch, instruments, equipment and other electrical disconnect switch all in position, the test method described in the above, confirm that the insulation test after trial operation of transmission. 2, 1kV megohmmeter 1kV cables, test the cables, insulation resistance 10M ω or more. 3, wiring insulation 500V, range 0~500M ω-megohmmeter. 4, when measuring the insulation resistance, Megger has three labeled "ground (e)", "line (l)", "protection ring (G)" Terminal, respectively shall be measured with the e and l on the two side buttons. 5.3.1.3 testing instruments ready for test instruments the following table:d Distribution box debugging 5.3.2.1 equipment check number checks 1 distribution 零售客户部负责分支机构固定资产的归口管理。 ,一,财务部门职责 1、建立健全公司资产管理制度。 2、根据资产购建计划~编制年度资本性支出预算。 3、审核并办理资产购建付款手续。 4、负责资产的会计核算~对资产的购建、调拨、折旧、摊销、减值、报废等进行账务处理~建立固定资产卡片账。 5、定期和不定期组织固定资产清查工作。 ,二,实物管理部门职责 1、建立固定资产实物管理制度~实行实物配臵化管理, 2、汇总各部门提出的资产购建申请~编制资产购建计划, 3、根据按规定程序批准的购建计划~办理采购事项, 4、办理资产的验收、入库、安装、分配、调拨、报废等相关手续~办理相关产权手续, 5、登记固定资产实物台账, 6、负责资产维护、修理、更新、报废的实施工作, 7、做好实物资产清查工作~配合财务部门做好实物台账与财务卡片账的核对工作。 ,三,使用和保管部门职责 1、提出资产购建、维护、修理、更新申请。 2、正确使用、保养和保管资产。 ng table:d Distribution box debugging 5.3.2.1 equipment check number checks 1 distributionhall be measured with the e and l on the two side buttons. 5.3.1.3 testing instruments ready for test instruments the followi(G)" Terminal, respectively s megohmmeter. 4, when measuring the insulation resistance, Megger has three labeled "ground (e)", "line (l)", "protection ring-les, test the cables, insulation resistance 10M ω or more. 3, wiring insulation 500V, range 0~500M ωkV cabt method described in the above, confirm that the insulation test after trial operation of transmission. 2, 1kV megohmmeter 1to test: 1, line switch on the switch, instruments, equipment and other electrical disconnect switch all in position, the tession) ple timely readings and records. 5.3.1.2 second in electrical apparatus, electric box all after installation (before transmisthin wire separate, switch box within wire connected, test Shi should will route and extension separate, a people test, a peobox wiow voltage cable test 5.3.1.1 first should in electrical apparatus not installation Qian for line insulation test: will lamp st records, and can in test process in the found problem, timely reported problem third section electrical system debugging ltest instrument, and do tethat summarizes data in a timely manner, practice of the commissioning process. Requirements can skilled, and right to using 4 3、配合财务部门、实物管理部门进行资产清查与盘点。 第四章 预算管理 第八条 各单位资产购建支出应纳入公司年度资本性支出预算。 ,一,每年第四季度~各单位根据业务发展计划~营业网点布局调整、系统设备更新、配臵标准等需要~编制本单位下一年度资产购建申请计划~上报各归口管理部门。 各单位对500万元以上预算项目应提供项目#计划书#、专项说明~5,000万元以上特大型项目应附专家论证意见等。 ,二,实物管理部门汇总并审核各单位上报的资产购建计划~在综合平衡基础上确定下一年度总体资产购建计划~报送财务会计部。 ,三,财务会计部根据公司年度经营计划~在汇总、平衡和优化实物管理部门编制的下一年度资产购建计划的基础上~编制公司下一年度资本性支出预算~报公司资产负债管理委员会审议通过后~按规定程序报批。 应由公司统一实施的项目~由公司资产负债管理委员会确定预算责任单位或项目承办单位。 ,四,经批准后的年度预算~由资产负债管理委员会分解下达到各归口管理部门~各单位资产购建支出应在下达的年度预算范围内~按规定程序审批后~据实列支。 ,五,各归口管理部门应根据分解下达的预算~将预算责任落实到具体的单位、部门或责任人~采取积极有效措施~合理安排各项支出。 that summarizes data in a timely manner, practice of the commissioning process. Requirements can skilled, and right to using te5 st instrument, and do test records, and can in test process in the found problem, timely reported problem third section electrical system debugging low voltage cable test 5.3.1.1 first should in electrical apparatus not installation Qian for line insulation test: will lamp box within wire separate, switch box within wire connected, test Shi should will route and extension separate, a people test, a people timely readings and records. 5.3.1.2 second in electrical apparatus, electric box all after installation (before transmission) to test: 1, line switch on the switch, instruments, equipment and other electrical disconnect switch all in position, the test method described in the above, confirm that the insulation test after trial operation of transmission. 2, 1kV megohmmeter 1kV cables, test the cables, insulation resistance 10M ω or more. 3, wiring insulation 500V, range 0~500M ω-megohmmeter. 4, when measuring the insulation resistance, Megger has three labeled "ground (e)", "line (l)", "protection ring (G)" Terminal, respectively shall be measured with the e and l on the two side buttons. 5.3.1.3 testing instruments ready for test instruments the following table:d Distribution box debugging 5.3.2.1 equipment check number checks 1 distribution 第五章 项目管理 第九条 凡年累计金额在50万元以上的同类型固定资产购建项目以及单项金额在20万元以上的软件购建项目~应实行项目管理和招投标制度~并实行集中采购~包括公司自主建设、合作建设及外包的项目。同一项目涉及多项资产、费用的~合并计算。 第十条 电子设备和应用系统项目建设应符合公司业务发展规划和信息技术发展规划~并确保项目建设符合在质量、进度及成本预算管理方面顺利实现项目既定目标。 第十一条 项目立项 ,一,组建项目组。项目启动前~应由预算责任单位或项目承办单位牵头组建项目组~项目组实行项目组长负责制~项目组长负责对整个项目进行管理和控制~负责资源分配、组内成员角色分工以及项目协调工作。项目组成员由业务部门、管理部门、支持部门人员组成~必要时可聘请外部专家加入。业务部门成员要求为熟悉本部门或本业务流程及需求的专业人员,对信息技术含量较高、金额较大的项目~相应的技术支持部门应配备具有较强的计算机硬件、软件、网络、安全技术等方面能力的专业技术人员~成立技术小组~负责系统的技术选型、系统测试、安全试运行等有关工作。 对5,000万元以上特大型项目或专业化程度较高的项目~经招投标决策委员会批准~可委托有资质的第三方实施项目管理。 ,二,编制立项材料。根据业务需求~项目组要编制以下立项材料: ng table:d Distribution box debugging 5.3.2.1 equipment check number checks 1 distributionhall be measured with the e and l on the two side buttons. 5.3.1.3 testing instruments ready for test instruments the followi(G)" Terminal, respectively s megohmmeter. 4, when measuring the insulation resistance, Megger has three labeled "ground (e)", "line (l)", "protection ring-les, test the cables, insulation resistance 10M ω or more. 3, wiring insulation 500V, range 0~500M ωkV cabt method described in the above, confirm that the insulation test after trial operation of transmission. 2, 1kV megohmmeter 1to test: 1, line switch on the switch, instruments, equipment and other electrical disconnect switch all in position, the tession) ple timely readings and records. 5.3.1.2 second in electrical apparatus, electric box all after installation (before transmisthin wire separate, switch box within wire connected, test Shi should will route and extension separate, a people test, a peobox wiow voltage cable test 5.3.1.1 first should in electrical apparatus not installation Qian for line insulation test: will lamp st records, and can in test process in the found problem, timely reported problem third section electrical system debugging ltest instrument, and do tethat summarizes data in a timely manner, practice of the commissioning process. Requirements can skilled, and right to using 6 1、项目可行性分析报告~内容包括:项目背景、项目目的和意义、实施目标、项目效益分析、项目和计划、项目总预算和费用支出情况、设备清单、项目风险分析和规避方法等。 2、项目需求说明书,内容包括:系统功能需求、系统性能需求、运行环境需求、数据接口需求等。 3、市场~内容包括:同类产品对比、成功案例、场上实力对比、实施模式建议,外包、合作或独立实施,等。 4、招标评分表~依据招标书规定的招标条件、技术说明书或中介服务说明书等的要求~以及投标文件提供的产品和服务的质量、价格、交货期、售后服务、备品备件供应、企业信誉等方面的因素~讨论确定招标评分表的评分项目和各评分项的权重。 ,三,提出立项申请。项目组根据立项材料~填写《立项申请表》,附件一,~正式提出立项申请~提交招投标决策委员会审议。 ,四,招投标决策委员会审议通过并报总裁批准后~正式立项。 第十二条 项目招投标。对外包或合作实施的项目~按照公司《招标投标管理办法》进行招投标~项目组应协助起草相关招标文件。 第十三条 项目实施 项目招投标结束后~项目组应制订具体实施计划: ,一,与选定厂商进一步细化需求分析~经双方确认后签署《系统需求说明书》~作为采购、开发和验收的依据。 ,二,项目交流与日常报告。项目实施阶段~项目组要与开发商或 that summarizes data in a timely manner, practice of the commissioning process. Requirements can skilled, and right to using te7 st instrument, and do test records, and can in test process in the found problem, timely reported problem third section electrical system debugging low voltage cable test 5.3.1.1 first should in electrical apparatus not installation Qian for line insulation test: will lamp box within wire separate, switch box within wire connected, test Shi should will route and extension separate, a people test, a people timely readings and records. 5.3.1.2 second in electrical apparatus, electric box all after installation (before transmission) to test: 1, line switch on the switch, instruments, equipment and other electrical disconnect switch all in position, the test method described in the above, confirm that the insulation test after trial operation of transmission. 2, 1kV megohmmeter 1kV cables, test the cables, insulation resistance 10M ω or more. 3, wiring insulation 500V, range 0~500M ω-megohmmeter. 4, when measuring the insulation resistance, Megger has three labeled "ground (e)", "line (l)", "protection ring (G)" Terminal, respectively shall be measured with the e and l on the two side buttons. 5.3.1.3 testing instruments ready for test instruments the following table:d Distribution box debugging 5.3.2.1 equipment check number checks 1 distribution 供应商保持密切沟通~对于重要问题需要集体讨论时或项目阶段总结时~项目组长应主持召开项目工作会议~会议交流结果形成项目会议纪要。项目组每周需填写项目情况周报。 ,三,项目总结。当项目的目标已经实现~或者明确看到项目的目标已经不可能实现时~项目就应适时结束。项目一旦准备结束~项目组长应对已经完成的所有工作进行核查~查看计划的完成情况和进行了哪些计划外工作~确定遗漏了的工作和必需补齐的工作。项目组应及时进行项目总结~编写项目总结报告~整理全套资料。 第十四条 项目验收 项目完成后~项目组负责组织整理项目验收阶段的各种资料~做好项目产品的验收与交接工作~并出具验收报告~内容主要包括:项目立项情况、项目实施情况、项目测试情况、项目费用支出情况等。验收报告应报公司招投标决策委员会审议。 ,一,对应用系统的验收应提供下列材料: 1、对于公司自主开发的应用系统~验收时应提交下列最基本的文档:立项材料、立项批准材料、系统需求说明书、系统概要设计说明书、系统详细设计说明书、数据库设计说明书、源代码、系统功能及性能测试报告、系统安装维护文档、用户手册、项目验收报告。 2、对于合作发开或外包开发完成的应用系统~验收时应提交下列必备的最基本的文档:立项材料、立项批准材料、项目招投标材料、项目合同及附件、系统需求说明书、系统概要设计说明书、系统详细设计 ng table:d Distribution box debugging 5.3.2.1 equipment check number checks 1 distributionhall be measured with the e and l on the two side buttons. 5.3.1.3 testing instruments ready for test instruments the followi(G)" Terminal, respectively s megohmmeter. 4, when measuring the insulation resistance, Megger has three labeled "ground (e)", "line (l)", "protection ring-les, test the cables, insulation resistance 10M ω or more. 3, wiring insulation 500V, range 0~500M ωkV cabt method described in the above, confirm that the insulation test after trial operation of transmission. 2, 1kV megohmmeter 1to test: 1, line switch on the switch, instruments, equipment and other electrical disconnect switch all in position, the tession) ple timely readings and records. 5.3.1.2 second in electrical apparatus, electric box all after installation (before transmisthin wire separate, switch box within wire connected, test Shi should will route and extension separate, a people test, a peobox wiow voltage cable test 5.3.1.1 first should in electrical apparatus not installation Qian for line insulation test: will lamp st records, and can in test process in the found problem, timely reported problem third section electrical system debugging ltest instrument, and do tethat summarizes data in a timely manner, practice of the commissioning process. Requirements can skilled, and right to using 8 说明书、数据库设计说明书、源代码,按合同约定提供,、系统功能及性能测试报告、安全测试报告、系统安装维护文档、用户手册、项目验收报告等。 ,二,对已达到可使用状态、但尚未办理竣工决算的在建工程项目~应转作固定资产进行管理~并在项目交付使用后的一个年度内办理竣工决算。 第十五条 公司总部各项资产购建不足前述第九条规定金额的~按照本办法第六章规定进行购建。 第十六条 分支机构在年度预算范围内累计金额2-50万元的资产购建~须上报零售客户总部~由分管零售客户总部的公司领导批准后执行。 第十七条 各单位超出下达的年度预算范围内的资产购建~应事先报经总裁批准后进行。 第六章 资产购建 第十八条 资产购建申请 ,一,资产使用部门根据业务需要提出资产购建申请,填写资产购建审批表~例如《总部电子设备采购审批表》,附件二,~写明申请理由~提供必要的允许采购设备的相关依据~需采购的设备的名称、规格、标准、数量、时间要求等。 ,二,实物管理部门根据购建申请~核实资产使用部门的资产需要量~按照内部审批流程出具审核意见~对一定金额以上的资产购建还应 that summarizes data in a timely manner, practice of the commissioning process. Requirements can skilled, and right to using te9 st instrument, and do test records, and can in test process in the found problem, timely reported problem third section electrical system debugging low voltage cable test 5.3.1.1 first should in electrical apparatus not installation Qian for line insulation test: will lamp box within wire separate, switch box within wire connected, test Shi should will route and extension separate, a people test, a people timely readings and records. 5.3.1.2 second in electrical apparatus, electric box all after installation (before transmission) to test: 1, line switch on the switch, instruments, equipment and other electrical disconnect switch all in position, the test method described in the above, confirm that the insulation test after trial operation of transmission. 2, 1kV megohmmeter 1kV cables, test the cables, insulation resistance 10M ω or more. 3, wiring insulation 500V, range 0~500M ω-megohmmeter. 4, when measuring the insulation resistance, Megger has three labeled "ground (e)", "line (l)", "protection ring (G)" Terminal, respectively shall be measured with the e and l on the two side buttons. 5.3.1.3 testing instruments ready for test instruments the following table:d Distribution box debugging 5.3.2.1 equipment check number checks 1 distribution 根据本办法第五章规定实行项目管理和招投标制度。 第十九条 设备采购 设备采购必须遵循公开、公平、公正的竞争和诚实、信誉、效率的服务以及维护公司利益的原则。 各实物管理部门应由专人负责采购管理~采购管理人员的职责如下: ,一,收集、汇总设备的供货信息~对设备的采购策略、选型等提出参考意见。 ,二,汇集采购需求~根据市场价格调研情况~组织使用人员、维护人员、安全管理人员等相关人员与供货商进行商务谈判~确定采购价格~按时按量按质完成采购计划。 ,三,严把采购质量关~货,价,比三家~选择性能价格比高、安全可靠的设备~必要时应选择样品供设备需求方审核定样。 ,四,按规定与厂商签订设备采购合同~督促合同的正常履行~并催讨退货或索赔的款项。 ,五,配合实物验收人、实物管理人做好设备验收、清点交接、入库登记等手续。采购中应做到票据齐全~票物相符。 ,六,设备的质保书、产品维修及使用说明书、附带光盘等资料~应统一移交实物管理人或使用人保存。 ,七,协助设备使用人妥善解决使用过程中发现的产品质量问题。 ,八,记录并保存设备的采购信息~按要求提交设备采购分析和总 ng table:d Distribution box debugging 5.3.2.1 equipment check number checks 1 distributionhall be measured with the e and l on the two side buttons. 5.3.1.3 testing instruments ready for test instruments the followi(G)" Terminal, respectively s megohmmeter. 4, when measuring the insulation resistance, Megger has three labeled "ground (e)", "line (l)", "protection ring-les, test the cables, insulation resistance 10M ω or more. 3, wiring insulation 500V, range 0~500M ωkV cabt method described in the above, confirm that the insulation test after trial operation of transmission. 2, 1kV megohmmeter 1to test: 1, line switch on the switch, instruments, equipment and other electrical disconnect switch all in position, the tession) ple timely readings and records. 5.3.1.2 second in electrical apparatus, electric box all after installation (before transmisthin wire separate, switch box within wire connected, test Shi should will route and extension separate, a people test, a peobox wiow voltage cable test 5.3.1.1 first should in electrical apparatus not installation Qian for line insulation test: will lamp st records, and can in test process in the found problem, timely reported problem third section electrical system debugging ltest instrument, and do tethat summarizes data in a timely manner, practice of the commissioning process. Requirements can skilled, and right to using 10 结报告~归档相关资料。 第二十条 凭证记录 ,一,资产购入后~实物管理部门应组织人员对购入的资产按照合同、协议、发票、货物清单等办理清点验收手续~主要对购入资产的规格、数量、性能、质量等方面进行验收~填写资产验收单~并出具验收报告。《固定资产验收单》,附件三,应按下列要求填写: 1、合同或签报号。合同号按公司统一规定的合同编号填写。 2、购进日期。为实物管理部门收到固定资产验收入库的日期。 3、资产编码~由单位名称(简写~如南京汉中路简写为NJHZL,零售客户总部简写为LSKHZB)—类别代码,二位,—购进日期,八位,—验收单编号,三位,组成,同一份验收单有多项,个、台、套,固定资产的~对单项资产的编码应再下挂数量序号,。资产编号格式举例如下: 电子设备:NJHZL-DZ-20070911-XXX,1/10, 通讯设备:NJHZL-TX-20070911-XXX 办公设备:NJHZL-BG-20070911-XXX 交通设备:NJHZL-JT-20070911-XXX 房屋建筑:NJHZL-FW-20070911-XXX 安防设备:NJHZL-AF-20070911-XXX 其他设备:NJHZL-QT-20070911-XXX 4、资产名称:按实际购建的固定资产中文名称,购建清单或发票上应用中文名称标示所采购的实物名称,。中文名称应该是行业标准的 that summarizes data in a timely manner, practice of the commissioning process. Requirements can skilled, and right to using te11 st instrument, and do test records, and can in test process in the found problem, timely reported problem third section electrical system debugging low voltage cable test 5.3.1.1 first should in electrical apparatus not installation Qian for line insulation test: will lamp box within wire separate, switch box within wire connected, test Shi should will route and extension separate, a people test, a people timely readings and records. 5.3.1.2 second in electrical apparatus, electric box all after installation (before transmission) to test: 1, line switch on the switch, instruments, equipment and other electrical disconnect switch all in position, the test method described in the above, confirm that the insulation test after trial operation of transmission. 2, 1kV megohmmeter 1kV cables, test the cables, insulation resistance 10M ω or more. 3, wiring insulation 500V, range 0~500M ω-megohmmeter. 4, when measuring the insulation resistance, Megger has three labeled "ground (e)", "line (l)", "protection ring (G)" Terminal, respectively shall be measured with the e and l on the two side buttons. 5.3.1.3 testing instruments ready for test instruments the following table:d Distribution box debugging 5.3.2.1 equipment check number checks 1 distribution 应用名称。 5、规格型号:指采购实物的有关行业通用规格、型号。 6、资产类别:按上述7个类别填写。 7、使用状况:指所采购的固定资产是否可以投入使用或处于在建状态~按“已正常使用”和“在建工程”二类选择填写。 8、使用部门:指实物管理部门将实物分配到具体的使用部门名称~如果没有分配使用~则填写本实物管理部门名称。 9、计量单位:指采购实物用以计量的单位~如台、个、辆、件等。 10、数量:指采购实物计量单位的多少~用阿拉伯数字填写。 11、购进原值:指所采购固定资产的初始价值~应与发票和付款金额一致~若合同中包含多项采购固定资产~则应分别填列。 12、使用日期:指使用部门领用投入使用的日期。 13、供货商:指采购实物的供应商名称全称。 14、付款日期及金额:指合同或协议项下每次办理付款的日期和金额。 15、经办人或报销人签字:由办理付款的经办人或报销人签字。 16、验收人签字:由办理固定资产验收的人员签字~确认以上事项。 17、实物管理人:由负责固定资产实物台账的人员签字。 ,二,资金拨付 1、实物管理部门经办人填写《资金划拨单》或《报销单》~备齐发票、签报、招标会议纪要、合同、协议、资产验收单等原始单据~办理 ng table:d Distribution box debugging 5.3.2.1 equipment check number checks 1 distributionhall be measured with the e and l on the two side buttons. 5.3.1.3 testing instruments ready for test instruments the followi(G)" Terminal, respectively s megohmmeter. 4, when measuring the insulation resistance, Megger has three labeled "ground (e)", "line (l)", "protection ring-les, test the cables, insulation resistance 10M ω or more. 3, wiring insulation 500V, range 0~500M ωkV cabt method described in the above, confirm that the insulation test after trial operation of transmission. 2, 1kV megohmmeter 1to test: 1, line switch on the switch, instruments, equipment and other electrical disconnect switch all in position, the tession) ple timely readings and records. 5.3.1.2 second in electrical apparatus, electric box all after installation (before transmisthin wire separate, switch box within wire connected, test Shi should will route and extension separate, a people test, a peobox wiow voltage cable test 5.3.1.1 first should in electrical apparatus not installation Qian for line insulation test: will lamp st records, and can in test process in the found problem, timely reported problem third section electrical system debugging ltest instrument, and do tethat summarizes data in a timely manner, practice of the commissioning process. Requirements can skilled, and right to using 12 内部审批流程后~到财务部门办理资金划款手续。 2、财务部门主管会计审核无误后~递交财务部门负责人及分管领导审核。付款完毕后~主管会计在资产验收单签字~第二联返还实物管理人。 ,三,会计记录 财务部门根据划款单、发票、签报、合同等相关资料办理资产入账手续~登记资产财务账和卡片账,附件四,。其中对购建的无形资产由财务部门进行项目辅助核算~并按原值、累计摊销、净值等分别记账~填列《无形资产明细表》,附件五,~直至该项无形资产办理清理报废手续。 ,四,固定资产实物管理部门登记固定资产实物台账,附件六,。 第七章 使用与保管 第二十一条 资产的使用和管理坚持公开、透明、实用、节约的原则~其中电子设备原则上实行零库存管理。资产使用和保管部门应按规定保管、使用和维护固定资产~承担使用和保管责任~按照谁用、谁管、谁负责保养的原则~把资产的保管、使用责任落实到使用人~把资产保管纳入岗位责任制。 第二十二条 使用部门领用资产时~需填制资产领用单~如《电子设备领用表》,附件七,~到实物管理部门办理领用手续。 实物管理部门应在领用、安装固定资产时~在固定资产上加贴标签,附件八, that summarizes data in a timely manner, practice of the commissioning process. Requirements can skilled, and right to using te13 st instrument, and do test records, and can in test process in the found problem, timely reported problem third section electrical system debugging low voltage cable test 5.3.1.1 first should in electrical apparatus not installation Qian for line insulation test: will lamp box within wire separate, switch box within wire connected, test Shi should will route and extension separate, a people test, a people timely readings and records. 5.3.1.2 second in electrical apparatus, electric box all after installation (before transmission) to test: 1, line switch on the switch, instruments, equipment and other electrical disconnect switch all in position, the test method described in the above, confirm that the insulation test after trial operation of transmission. 2, 1kV megohmmeter 1kV cables, test the cables, insulation resistance 10M ω or more. 3, wiring insulation 500V, range 0~500M ω-megohmmeter. 4, when measuring the insulation resistance, Megger has three labeled "ground (e)", "line (l)", "protection ring (G)" Terminal, respectively shall be measured with the e and l on the two side buttons. 5.3.1.3 testing instruments ready for test instruments the following table:d Distribution box debugging 5.3.2.1 equipment check number checks 1 distribution 第二十三条 公司固定资产在各内部核算单位之间发生转移时~需填制《固定资产内部调拨单》,附件九,~并由调出单位、调入单位负责人签字确认~双方财务部门、实物管理部门各保留一份存档。实物管理部门据以增减记固定资产台账,财务部门据此办理调账手续~内部调拨资产原则上按调出单位的账面原值、折旧、净值入账~若有特殊情况~由调拨双方协商解决。 第二十四条 公司对系统内财产实行统一保险~其中车辆保险由各单位自行办理。 第二十五条 电子设备的使用管理 ,一,公司电子设备实行使用人负责制~使用人对设备丢失或因不当使用造成的损坏负责。 ,二, 公司电子设备~必须按操作规程使用。 ,三,严禁私自改变电子设备的硬件配臵。 ,四,电子设备使用中出现故障时~应立即与信息技术部门联系~不得自行处臵。 ,五,各单位应设立电子设备实物管理人~负责电子设备的实物管理。 ,六,电子设备使用人变更或调离公司时~原使用人应及时向电子设备实物管理人办理注销手续。 ,七,电子设备因配臵变更导致账面价值变化时~电子设备实物管理人应及时向财务部门办理变更手续~并相应变更实物台账。 ng table:d Distribution box debugging 5.3.2.1 equipment check number checks 1 distributionhall be measured with the e and l on the two side buttons. 5.3.1.3 testing instruments ready for test instruments the followi(G)" Terminal, respectively s megohmmeter. 4, when measuring the insulation resistance, Megger has three labeled "ground (e)", "line (l)", "protection ring-les, test the cables, insulation resistance 10M ω or more. 3, wiring insulation 500V, range 0~500M ωkV cabt method described in the above, confirm that the insulation test after trial operation of transmission. 2, 1kV megohmmeter 1to test: 1, line switch on the switch, instruments, equipment and other electrical disconnect switch all in position, the tession) ple timely readings and records. 5.3.1.2 second in electrical apparatus, electric box all after installation (before transmisthin wire separate, switch box within wire connected, test Shi should will route and extension separate, a people test, a peobox wiow voltage cable test 5.3.1.1 first should in electrical apparatus not installation Qian for line insulation test: will lamp st records, and can in test process in the found problem, timely reported problem third section electrical system debugging ltest instrument, and do tethat summarizes data in a timely manner, practice of the commissioning process. Requirements can skilled, and right to using 14 电子设备的维修情况~应在实物台账中予以记录。 ,九,各单位电子设备原则上不得外借~确因业务需要临时外借的~应经本单位负责人批准~并办理登记手续。保管责任由各单位经办人负责。 第八章 资产清查 第二十六条 各单位应当定期对各项资产进行清查盘点~每年至少一次。由财务部门牵头组织~实物管理部门、使用和保管部门共同完成资产的清查工作。 第二十七条 固定资产的清查工作~应按照如下步骤进行: ,一,财务部门编写固定资产清查方案。 ,二,落实参加清查工作的人员~组成固定资产清查组。 ,三,清查组相关人员核对固定资产实物台账和财务卡片账~使用和保管部门做好现场清点的准备。 ,四,依据经过核对的实物台账~清查组到现场盘点实物资产。 ,五,实物清查盘点完成后~编写固定资产清查报告。其中涉及盘盈、盘亏、损毁及报废事项的~由实物管理部门提出处理意见~财务部门出具审核意见。 ,六,财务部门将清查报告和处理意见上报本单位分管领导。其中: 1、总部盘亏、毁损固定资产原值2万元以下、报废固定资产原值20万元以下~实物管理部门应详细说明情况~提供证据~分清责任~提出处理意见~报分管财务会计部的公司领导审批后~办理相关手续。盘 that summarizes data in a timely manner, practice of the commissioning process. Requirements can skilled, and right to using te15 st instrument, and do test records, and can in test process in the found problem, timely reported problem third section electrical system debugging low voltage cable test 5.3.1.1 first should in electrical apparatus not installation Qian for line insulation test: will lamp box within wire separate, switch box within wire connected, test Shi should will route and extension separate, a people test, a people timely readings and records. 5.3.1.2 second in electrical apparatus, electric box all after installation (before transmission) to test: 1, line switch on the switch, instruments, equipment and other electrical disconnect switch all in position, the test method described in the above, confirm that the insulation test after trial operation of transmission. 2, 1kV megohmmeter 1kV cables, test the cables, insulation resistance 10M ω or more. 3, wiring insulation 500V, range 0~500M ω-megohmmeter. 4, when measuring the insulation resistance, Megger has three labeled "ground (e)", "line (l)", "protection ring (G)" Terminal, respectively shall be measured with the e and l on the two side buttons. 5.3.1.3 testing instruments ready for test instruments the following table:d Distribution box debugging 5.3.2.1 equipment check number checks 1 distribution 亏、毁损固定资产原值2万元以上、报废固定资产原值20万元以上~报总裁审批。 2、分支机构累计盘亏、毁损固定资产原值2-5万元、报废固定资产原值5-20万元~应上报零售客户总部~由分管零售客户总部的公司领导批准后~办理相关手续。盘亏、毁损固定资产原值5万元以上、报废固定资产原值20万元以上的~报总裁审批。 上述对资产处臵的审批~应符合《公司章程》有关规定。 ,七,依据经批准的清查处理意见~财务部门和实物管理部门分别调整各自的财务账、固定资产卡片账和实物台账。 1、盘盈固定资产~按增加固定资产办理入账手续~调增固定资产并记入以前年度损益。 2、固定资产盘亏~做固定资产清理处理~损失计入当期营业外支出。 3、固定资产毁损、报废且无使用价值~经过专业的质量检测、技术鉴定的~扣除残值、保险赔偿和责任人员赔偿后的余额~可确认为资产损失~计入当期营业外支出。 ,八,报废固定资产的出售收入与清理费用相抵后的差额~冲减营业外支出或记入营业外收入。 第九章 资产减值 第二十八条 固定资产减值准备 年末~各单位应判断固定资产是否存在减值迹象~并对存在减值迹 hall be measured with the e and l on the two side buttons. 5.3.1.3 testing instruments ready for test instruments the followi(G)" Terminal, respectively s megohmmeter. 4, when measuring the insulation resistance, Megger has three labeled "ground (e)", "line (l)", "protection ring-les, test the cables, insulation resistance 10M ω or more. 3, wiring insulation 500V, range 0~500M ωkV cabt method described in the above, confirm that the insulation test after trial operation of transmission. 2, 1kV megohmmeter 1to test: 1, line switch on the switch, instruments, equipment and other electrical disconnect switch all in position, the tession) ple timely readings and records. 5.3.1.2 second in electrical apparatus, electric box all after installation (before transmisthin wire separate, switch box within wire connected, test Shi should will route and extension separate, a people test, a peobox wiow voltage cable test 5.3.1.1 first should in electrical apparatus not installation Qian for line insulation test: will lamp st records, and can in test process in the found problem, timely reported problem third section electrical system debugging ltest instrument, and do tethat summarizes data in a timely manner, practice of the commissioning process. Requirements can skilled, and right to using ng table:d Distribution box debugging 5.3.2.1 equipment check number checks 1 distribution16 象的固定资产进行减值测试~如因技术陈旧、损坏、长期闲臵等原因~导致其可收回金额低于其账面价值的~应计提减值准备。具体按下列情况分别处理: ,一,房屋及建筑物之外的固定资产~如果由于技术进步、损坏、长期闲臵等原因~导致其已不可能给公司带来经济利益的~按固定资产报废方式进行固定资产清理。 ,二,长期闲臵不用~且市场公允价值低于该项房屋类固定资产账面净值的~按其市场公允价值低于账面净值的金额计提减值准备。 固定资产减值损失一经确认~在以后会计期间不得转回。 第二十九条 无形资产减值准备 年末~各单位应对无形资产进行减值测试~如因新技术的产生等原因~导致其可收回金额低于其账面价值的~应当计提减值准备。具体按下列情况分别处理: ,一,该项无形资产已被其他新技术所替代~或不再受法律保护~且已不能给公司带来经济利益的~直接报废转入当年损益。 ,二,该项无形资产已被其他新技术所替代~使其为公司创造经济利益的能力受到重大不利影响或该项无形资产的市价在当年大幅下跌~在剩余摊销年限内预期不会恢复等~按预计可收回金额或按账面价值的50%孰低~或公允价值低于其账面价值的金额计提减值准备。 无形资产减值损失一经确认~在以后会计期间不得转回。 第三十条 各单位计提减值准备~应出具确凿证据~经总裁批准后 that summarizes data in a timely manner, practice of the commissioning process. Requirements can skilled, and right to using te17 st instrument, and do test records, and can in test process in the found problem, timely reported problem third section electrical system debugging low voltage cable test 5.3.1.1 first should in electrical apparatus not installation Qian for line insulation test: will lamp box within wire separate, switch box within wire connected, test Shi should will route and extension separate, a people test, a people timely readings and records. 5.3.1.2 second in electrical apparatus, electric box all after installation (before transmission) to test: 1, line switch on the switch, instruments, equipment and other electrical disconnect switch all in position, the test method described in the above, confirm that the insulation test after trial operation of transmission. 2, 1kV megohmmeter 1kV cables, test the cables, insulation resistance 10M ω or more. 3, wiring insulation 500V, range 0~500M ω-megohmmeter. 4, when measuring the insulation resistance, Megger has three labeled "ground (e)", "line (l)", "protection ring (G)" Terminal, respectively shall be measured with the e and l on the two side buttons. 5.3.1.3 testing instruments ready for test instruments the following table:d Distribution box debugging 5.3.2.1 equipment check number checks 1 distribution 处理。 第十章 附则 第三十一条 员工违反本办法规定的~按照公司《员工违法违规行为处罚规定》“违反财务管理规定的行为与处罚”分则、“违反信息技术管理规定的行为与处罚”分则以及“违反行政管理规定的行为与处罚”分则等执行。 第三十二条 本办法由公司总裁办公会负责解释。 第三十三条 本办法自2008年1月1日起施行。 ng table:d Distribution box debugging 5.3.2.1 equipment check number checks 1 distributionhall be measured with the e and l on the two side buttons. 5.3.1.3 testing instruments ready for test instruments the followi(G)" Terminal, respectively s megohmmeter. 4, when measuring the insulation resistance, Megger has three labeled "ground (e)", "line (l)", "protection ring-les, test the cables, insulation resistance 10M ω or more. 3, wiring insulation 500V, range 0~500M ωkV cabt method described in the above, confirm that the insulation test after trial operation of transmission. 2, 1kV megohmmeter 1to test: 1, line switch on the switch, instruments, equipment and other electrical disconnect switch all in position, the tession) ple timely readings and records. 5.3.1.2 second in electrical apparatus, electric box all after installation (before transmisthin wire separate, switch box within wire connected, test Shi should will route and extension separate, a people test, a peobox wiow voltage cable test 5.3.1.1 first should in electrical apparatus not installation Qian for line insulation test: will lamp st records, and can in test process in the found problem, timely reported problem third section electrical system debugging ltest instrument, and do tethat summarizes data in a timely manner, practice of the commissioning process. Requirements can skilled, and right to using 18
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