固定資產(chǎn)講義

1、專業(yè)好文檔目 錄一、固定資產(chǎn)系統(tǒng)操作流程2二、系統(tǒng)管理建賬4三、固定資產(chǎn)初始設(shè)置4（一）建立固定資產(chǎn)賬套4（二）基礎(chǔ)設(shè)置4（三）原始卡片錄入5四、固定資產(chǎn)日常處理5五、固定資產(chǎn)期末處理6固定資產(chǎn)練習(xí)題814沈陽(yáng)用友軟件有限公司培訓(xùn)教育事業(yè)部系統(tǒng)管理與固定資產(chǎn)一、固定資產(chǎn)系統(tǒng)操作流程啟 動(dòng)注 冊(cè) 設(shè)置操作員 （一）系統(tǒng)管理 （第一次以系統(tǒng)管理員admin的身份進(jìn)入）建立賬套 財(cái)務(wù)分工 啟用固定資產(chǎn)系統(tǒng)建立固定資產(chǎn)賬套賬套初始化選項(xiàng)設(shè)置部門檔案部門對(duì)應(yīng)折舊科目資產(chǎn)類別基 礎(chǔ) 設(shè) 置（二）固定資產(chǎn)初始設(shè)置增減方式使用狀況折舊方法原始卡片錄入資產(chǎn)增加原值變動(dòng)部門轉(zhuǎn)移資產(chǎn)減少使用狀況調(diào)整折舊方法調(diào)整資產(chǎn)

2、變動(dòng)累計(jì)折舊調(diào)整（三）固定資產(chǎn)日常處理使用年限調(diào)整凈殘值（率）調(diào)整資產(chǎn)評(píng)估類別調(diào)整減值準(zhǔn)備處理資產(chǎn)盤點(diǎn)計(jì)提折舊生成憑證（三）固定資產(chǎn)期末處理對(duì) 賬結(jié) 賬二、系統(tǒng)管理建賬1.啟動(dòng)：開始程序用友erp-u8系統(tǒng)服務(wù)系統(tǒng)管理2.注冊(cè)：系統(tǒng)注冊(cè)選擇admin輸入密碼確定3.增加用戶：權(quán)限用戶增加輸入編號(hào)和姓名增加4.建立賬套：帳套建立輸入賬套號(hào)（賬套號(hào)必須是三位數(shù)）和賬套名稱選擇啟用期間和定義會(huì)計(jì)期間設(shè)置下一步輸入單位信息下一步選擇企業(yè)類型、行業(yè)性質(zhì)和賬套主管下一步完成可以創(chuàng)建賬套選擇是等待定義編碼級(jí)次保存退出確認(rèn)5.財(cái)務(wù)分工：權(quán)限權(quán)限先選賬套號(hào)再選操作員（主管已經(jīng)默認(rèn)，在此可不用設(shè)置）修改在需要設(shè)置

3、權(quán)限的模塊上打?qū)创_定三、固定資產(chǎn)初始設(shè)置 企業(yè)應(yīng)用平臺(tái)基礎(chǔ)設(shè)置 /業(yè)務(wù)工作 （一）建立固定資產(chǎn)賬套1.固定資產(chǎn)系統(tǒng)啟用：開始程序用友erp-u8企業(yè)應(yīng)用平臺(tái)基礎(chǔ)設(shè)置頁(yè)簽基本信息系統(tǒng)啟用選擇固定資產(chǎn)模塊選擇啟用日期2.賬套初始化（首次使用固定資產(chǎn)系統(tǒng)時(shí)，系統(tǒng)自動(dòng)提示是否進(jìn)行賬套初始化）： 業(yè)務(wù)工作頁(yè)簽固定資產(chǎn)是否進(jìn)行初始化選擇是（“固定資產(chǎn)初始化向?qū)А苯缑妫┪彝庀乱徊较乱徊竭x擇資產(chǎn)類別編碼方式和固定資產(chǎn)編碼方式下一步設(shè)置“折舊信息”下一步設(shè)置“賬務(wù)接口”下一步完成（二）基礎(chǔ)設(shè)置1.選項(xiàng)設(shè)置：業(yè)務(wù)工作頁(yè)簽固定資產(chǎn)設(shè)置選項(xiàng)2.部門檔案：基礎(chǔ)設(shè)置頁(yè)簽基礎(chǔ)檔案部門檔案增加輸入部門編號(hào)和部門名稱保存3

4、. 部門對(duì)應(yīng)折舊科目：業(yè)務(wù)工作頁(yè)簽固定資產(chǎn)設(shè)置部門對(duì)應(yīng)折舊科目單擊選中欲設(shè)置的科目修改直接輸入科目編碼回車；或單擊科目參照按鈕選擇折舊科目確定回車或保存（見圖一）圖一4.資產(chǎn)類別：業(yè)務(wù)工作頁(yè)簽固定資產(chǎn)設(shè)置資產(chǎn)類別增加輸入類別編碼、類別名稱保存注意：a.使用過的類別的計(jì)提屬性不能修改；b.已經(jīng)使用過的類別不允許增加下級(jí)和刪除。5.增減方式：業(yè)務(wù)工作頁(yè)簽固定資產(chǎn)設(shè)置增減方式單擊選中欲設(shè)置的科目修改直接輸入科目編碼回車或保存；或單擊科目參照按鈕選擇折舊科目確定回車或保存 增減方式對(duì)應(yīng)的入賬科目：增加方式減少方式直接購(gòu)入銀行存款出售固定資產(chǎn)清理投資者投入實(shí)收資本盤虧待處理固定資產(chǎn)損益捐贈(zèng)資本公積投資轉(zhuǎn)

5、出長(zhǎng)期投資（其他投資）盤盈待處理固定資產(chǎn)損益捐贈(zèng)轉(zhuǎn)出固定資產(chǎn)清理在建工程轉(zhuǎn)入在建工程報(bào)廢固定資產(chǎn)清理融資租入長(zhǎng)期應(yīng)付款毀損固定資產(chǎn)清理融資租出其他應(yīng)收款注意：a. 盤盈、盤虧、毀損不能刪除和修改，因?yàn)楸鞠到y(tǒng)提供的報(bào)表中有盤盈盤虧報(bào)告表；b.非明細(xì)級(jí)的增減方式不能刪除，已經(jīng)使用的不能刪除；c.生成憑證時(shí)，如果入賬科目發(fā)生變化，可以修改。6.使用狀況：業(yè)務(wù)工作頁(yè)簽固定資產(chǎn)設(shè)置使用狀況增加“使用狀況”/修改“是否計(jì)提折舊”（注：修改“是否計(jì)提折舊”，對(duì)折舊計(jì)算的影響從當(dāng)期開始，不調(diào)整以前的折舊計(jì)算）7.折舊方法：業(yè)務(wù)工作頁(yè)簽固定資產(chǎn)設(shè)置折舊方法注意：a.系統(tǒng)提供的六種折舊方法，不能刪除和修改，只可選

6、用；b.可以增加新的折舊方法折舊方法增加輸入方法名稱選入/輸入相應(yīng)折舊項(xiàng)目、數(shù)值及運(yùn)算符號(hào)。（三）原始卡片錄入業(yè)務(wù)工作頁(yè)簽固定資產(chǎn)卡片錄入原始卡片“固定資產(chǎn)類別檔案”窗體選中欲錄入卡片的資產(chǎn)類別確定填制固定資產(chǎn)卡片保存注意：a.開始使用日期中的月份小于錄入月份的固定資產(chǎn)錄入到原始卡片中；b.原始卡片的錄入不限制必須在第一個(gè)期間結(jié)賬前,任何時(shí)候都可以錄入原始卡片；c.多部門使用時(shí),使用部門最多可以有20個(gè),部門使用的比例之和必須為100%,對(duì)應(yīng)折舊科目處不許輸入；d.開始使用日期必須采用 yyyy-mm-dd形式,只有年和月對(duì)折舊計(jì)提有影響,日不會(huì)影響折舊的計(jì)提,但是也必須要錄入。四、固定資產(chǎn)日

7、常處理 企業(yè)應(yīng)用平臺(tái)業(yè)務(wù)工作固定資產(chǎn)卡片1.資產(chǎn)增加：卡片資產(chǎn)增加“固定資產(chǎn)類別檔案”窗體選中欲錄入卡片的資產(chǎn)類別確定填制固定資產(chǎn)卡片保存選擇憑證類別保存生成憑證退出注意：a.開始使用日期=錄入日，且月份和年份不能修改；b.新卡片錄入的第一個(gè)月不提折舊，折舊額為空或零；c.原值錄入的必須是卡片錄入月月初的價(jià)值，否則會(huì)出現(xiàn)計(jì)算錯(cuò)誤。2.資產(chǎn)減少（需計(jì)提折舊后執(zhí)行此操作）：卡片資產(chǎn)減少 3.資產(chǎn)變動(dòng)當(dāng)月原始錄入或新增的資產(chǎn)不允許做此種變動(dòng)業(yè)務(wù)（減值準(zhǔn)備處理除外）：（1）原值變動(dòng)：卡片變動(dòng)單原值增加/原值減少填制固定資產(chǎn)變動(dòng)單（2）部門轉(zhuǎn)移：卡片變動(dòng)單部門轉(zhuǎn)移填制固定資產(chǎn)變動(dòng)單（3）使用狀況調(diào)整：卡

8、片變動(dòng)單使用狀況調(diào)整填制固定資產(chǎn)變動(dòng)單（4）折舊方法調(diào)整：卡片變動(dòng)單折舊方法調(diào)整填制固定資產(chǎn)變動(dòng)單注意：調(diào)整當(dāng)月就按調(diào)整后的折舊方法計(jì)提折舊；總提不能改成不提。（5）累計(jì)折舊調(diào)整：卡片變動(dòng)單累計(jì)折舊調(diào)整填制固定資產(chǎn)變動(dòng)單注意：累計(jì)折舊的調(diào)整必須大于凈值。（6）使用年限調(diào)整：卡片變動(dòng)單使用年限調(diào)整填制固定資產(chǎn)變動(dòng)單注意：進(jìn)行使用年限調(diào)整的資產(chǎn)在調(diào)整得當(dāng)月就按調(diào)整后的使用年限計(jì)提折舊。（7）凈殘值（率）調(diào)整：卡片變動(dòng)單凈殘值（率）調(diào)整填制固定資產(chǎn)變動(dòng)單注意：調(diào)整后的凈殘值必須小于凈值。（8）類別調(diào)整：卡片變動(dòng)單類別調(diào)整填制固定資產(chǎn)變動(dòng)單（9）減值準(zhǔn)備處理：卡片變動(dòng)單減值準(zhǔn)備期初/減值準(zhǔn)備計(jì)提/轉(zhuǎn)回

9、減值準(zhǔn)備填制固定資產(chǎn)變動(dòng)單4.資產(chǎn)評(píng)估：卡片資產(chǎn)評(píng)估5.資產(chǎn)盤點(diǎn)：卡片資產(chǎn)盤點(diǎn)五、固定資產(chǎn)期末處理 企業(yè)應(yīng)用平臺(tái)業(yè)務(wù)工作固定資產(chǎn)處理1.計(jì)提折舊/生成憑證：處理計(jì)提本月折舊是否查看折舊清單選是是退出憑證選擇憑證類別保存（見圖二、圖三）圖二圖三2.對(duì)賬：處理對(duì)賬3.結(jié)賬：處理月末結(jié)賬固定資產(chǎn)練習(xí)題一、 建賬1、操作員：551 張紅2、建立賬套：賬套號(hào)111 賬套名稱北京高科技有限公司賬套路徑默認(rèn) 啟用時(shí)間默認(rèn)單位名稱北京高科技有限公司 單位信息的其它項(xiàng)空行業(yè)性質(zhì)新會(huì)計(jì)制度 按行業(yè)性質(zhì)預(yù)置會(huì)計(jì)科目是部門編碼級(jí)次：22 科目編碼級(jí)次：422222其他參數(shù)為默認(rèn)值3、模塊啟用啟用模塊：總賬、固定資產(chǎn)啟

10、用時(shí)間：默認(rèn)4、設(shè)置權(quán)限：張紅賬套主管 二、固定資產(chǎn)初始設(shè)置1、啟用固定資產(chǎn)系統(tǒng)：主要折舊方法：平均年限法；折舊分配周期：1個(gè)月；資產(chǎn)類別編碼長(zhǎng)度：2-1-1-2自動(dòng)編號(hào)：類別編號(hào)+序號(hào)，序號(hào)長(zhǎng)度3位；與總帳系統(tǒng)進(jìn)行對(duì)帳科目：1501 固定資產(chǎn)，1502 累計(jì)折舊；2、基礎(chǔ)設(shè)置：l 選項(xiàng)修改：在“系統(tǒng)菜單設(shè)置選項(xiàng)與財(cái)務(wù)系統(tǒng)接口”菜單中選中“業(yè)務(wù)發(fā)生后立即制單”、“月末結(jié)賬前一定要完成制單登賬業(yè)務(wù)”；并錄入固定資產(chǎn)缺省入賬科目“1501” 累計(jì)折舊缺省入賬科目“1502”。l 固定資產(chǎn)類別：01.房屋建筑物；02.專用設(shè)備；03.交通設(shè)備；04.辦公設(shè)備l 使用狀況：默認(rèn)系統(tǒng)設(shè)置l 增減類別：默

11、認(rèn)系統(tǒng)設(shè)置l 部門檔案及對(duì)應(yīng)折舊科目：部門 折舊科目0101 總經(jīng)理辦公室 55020102 財(cái)務(wù)部 550202 市場(chǎng)部 55020301 開發(fā)一部 41050302 開發(fā)二部 41053、錄入原始卡片在“系統(tǒng)菜單設(shè)置卡片錄入原始卡片”菜單中錄入下面的卡片資料：名稱類別規(guī)格部門存 放 地 點(diǎn) 使用年限開 始 使 用 日 期原值累計(jì)折舊殘值率辦公樓012000平方多部門辦公室30年1999-10-0173萬(wàn)71276.395小型機(jī)028-s5y開發(fā)一部開發(fā)一部5年2001-01-0110萬(wàn)17783.333程控交換機(jī)02ibm開發(fā)二部開發(fā)二部4年2002-06-012萬(wàn)24253奧迪車03st

12、2000總經(jīng)辦總經(jīng)辦10年2000-01-0125萬(wàn)69270.835電腦04聯(lián)想天禧總經(jīng)辦總經(jīng)辦4年2002-05-0190001273.133%電腦04聯(lián)想天鶴財(cái)務(wù)部財(cái)務(wù)部4年2001-06-01130004728.753電腦04聯(lián)想天鶴市場(chǎng)部市場(chǎng)部4年2002-01-01130002889.793電腦04hp（6臺(tái)）開發(fā)二部開發(fā)二部4年2002-01-017540816762.573電腦04hp（4臺(tái)）開發(fā)一部開發(fā)一部4年2002-01-015027211175.053合計(jì)1260680197584.84注：原始卡片增加方式，均為直接購(gòu)入的方式，使用狀況均為在用，各卡片均為“平均年限法（

13、一）”。辦公樓各部門的使用比例為：總經(jīng)辦“10%”，財(cái)務(wù)部“10%”，市場(chǎng)部“10%”，開發(fā)一部“40%”，開發(fā)二部“30%”。三、日常業(yè)務(wù)1、業(yè)務(wù)類型（一）：日常操作資產(chǎn)增加l 業(yè)務(wù)：當(dāng)月28日購(gòu)惠普傳真機(jī)一臺(tái)，價(jià)值2852元，總經(jīng)理辦公室使用，使用年限5年，平均年限法，凈殘值率10l 相關(guān)憑證： 借：固定資產(chǎn) 2852.00 貸：銀行存款工行存款 2852.002、業(yè)務(wù)類型（二）：日常操作資產(chǎn)增加l 業(yè)務(wù)：當(dāng)月29日購(gòu)進(jìn)筆記本電腦一臺(tái)，價(jià)值為18935.86元，型號(hào)sy50，屬于專用設(shè)備，開發(fā)一部使用，使用年限4年，凈殘值率5，平均年限法l 相關(guān)憑證： 借：固定資產(chǎn) 18935.86 貸：

14、銀行存款工行存款 18935.86四、期末處理1、計(jì)提折舊（1）計(jì)提折舊（2）相關(guān)憑證 借：制造費(fèi)用/開發(fā)一部 3394.69 制造費(fèi)用/開發(fā)二部 2496.64 管理費(fèi)用/總經(jīng)理辦公室 28246 管理費(fèi)用/財(cái)務(wù)部 452.40 管理費(fèi)用/市場(chǎng)部 452.40 貸：累計(jì)折舊 9142.73 2、業(yè)務(wù)類型（三）：日常操作資產(chǎn)減少l 業(yè)務(wù)：當(dāng)月29日將奧迪車出售，收回7.8萬(wàn)元，支票結(jié)算，并生成憑證。l 相關(guān)憑證： 借：累計(jì)折舊 71245.83 固定資產(chǎn)清理 178754.17 貸：固定資產(chǎn) 2500003、結(jié)賬注意：相關(guān)會(huì)計(jì)科目的部門核算要到總賬中去設(shè)置，期初余額也需要到總賬中去錄入；結(jié)賬時(shí)

15、，先應(yīng)把總賬中的憑證審核、記賬后，固定資產(chǎn)系統(tǒng)才能結(jié)賬。winger tuivasa-sheck, who scored two tries in the kiwis 20-18 semi-final win over england, has been passed fit after a lower-leg injury, while slater has been named at full-back but is still recovering from a knee injury aggravated against usa.both sides boast 100% record

16、s heading into the encounter but australia have not conceded a try since josh charnleys effort in their first pool match against england on the opening day.aussie winger jarryd hayne is the competitions top try scorer with nine, closely followed by tuivasa-sheck with eight.but it is recently named r

17、ugby league international federation player of the year sonny bill williams who has attracted the most interest in the tournament so far.the kiwi - with a tournament high 17 offloads - has the chance of becoming the first player to win the world cup in both rugby league and rugby union after triumph

18、ing with the all blacks in 2011.id give every award back in a heartbeat just to get across the line this weekend, said williams.the (lack of) air up there watch mcayman islands-based webb, the head of fifas anti-racism taskforce, is in london for the football associations 150th anniversary celebrati

19、ons and will attend citys premier league match at chelsea on sunday.i am going to be at the match tomorrow and i have asked to meet yaya toure, he told bbc sport.for me its about how he felt and i would like to speak to him first to find out what his experience was.uefa hasopened disciplinary procee

20、dings against cskafor the racist behaviour of their fans duringcitys 2-1 win.michel platini, president of european footballs governing body, has also ordered an immediate investigation into the referees actions.cska said they were surprised and disappointed by toures complaint. in a statement the ru

21、ssian side added: we found no racist insults from fans of cska. baumgartner the disappointing news: mission aborted.the supersonic descent could happen as early as sunda.the weather plays an important role in this mission. starting at the ground, conditions have to be very calm - winds less than 2 m

22、ph, with no precipitation or humidity and limited cloud cover. the balloon, with capsule attached, will move through the lower level of the atmosphere (the troposphere) where our day-to-day weather lives. it will climb higher than the tip of mount everest (5.5 miles/8.85 kilometers), drifting even h

23、igher than the cruising altitude of commercial airliners (5.6 miles/9.17 kilometers) and into the stratosphere. as he crosses the boundary layer (called the tropopause),e can expect a lot of turbulence.the balloon will slowly drift to the edge of space at 120,000 feet ( then, i would assume, he will

24、 slowly step out onto something resembling an olympic diving platform.they blew it in 2008 when they got caught cold in the final and they will not make the same mistake against the kiwis in manchester.five years ago they cruised through to the final and so far history has repeated itself here - the

25、 last try they conceded was scored by englands josh charnley in the opening game of the tournament.that could be classed as a weakness, a team under-cooked - but i have been impressed by the kangaroos focus in their games since then.they have been concentrating on the sort of stuff that wins you tou

26、gh, even contests - strong defence, especially on their own goal-line, completing sets and a good kick-chase. theyve been great at all the unglamorous stuff that often goes unnoticed in the stands but not by your team-mates.it is as though their entire tournament has been preparation for the final.i

27、n johnathan thurston, cooper cronk, cameron smith and either billy slater or greg inglis at full-back they have a spine that is unmatched in rugby league. they have played in so many high-pressure games - a priceless asset going into saturday.the kiwis are a lot less experienced but winning a dramat

28、ic match like their semi-final against england will do wonders for their confidence.they defeated australia in the four nations final in 2010 and the last world cup, and know they can rise to the big occasion.winger tuivasa-sheck, who scored two tries in the kiwis 20-18 semi-final win over england,

29、has been passed fit after a lower-leg injury, while slater has been named at full-back but is still recovering from a knee injury aggravated against usa.both sides boast 100% records heading into the encounter but australia have not conceded a try since josh charnleys effort in their first pool matc

30、h against england on the opening day.aussie winger jarryd hayne is the competitions top try scorer with nine, closely followed by tuivasa-sheck with eight.but it is recently named rugby league international federation player of the year sonny bill williams who has attracted the most interest in the

31、tournament so far.the kiwi - with a tournament high 17 offloads - has the chance of becoming the first player to win the world cup in both rugby league and rugby union after triumphing with the all blacks in 2011.id give every award back in a heartbeat just to get across the line this weekend, said

32、williams.the (lack of) air up there watch mcayman islands-based webb, the head of fifas anti-racism taskforce, is in london for the football associations 150th anniversary celebrations and will attend citys premier league match at chelsea on sunday.i am going to be at the match tomorrow and i have a

33、sked to meet yaya toure, he told bbc sport.for me its about how he felt and i would like to speak to him first to find out what his experience was.uefa hasopened disciplinary proceedings against cskafor the racist behaviour of their fans duringcitys 2-1 win.michel platini, president of european foot

34、balls governing body, has also ordered an immediate investigation into the referees actions.cska said they were surprised and disappointed by toures complaint. in a statement the russian side added: we found no racist insults from fans of cska. baumgartner the disappointing news: mission aborted.the

35、 supersonic descent could happen as early as sunda.the weather plays an important role in this mission. starting at the ground, conditions have to be very calm - winds less than 2 mph, with no precipitation or humidity and limited cloud cover. the balloon, with capsule attached, will move through th

36、e lower level of the atmosphere (the troposphere) where our day-to-day weather lives. it will climb higher than the tip of mount everest (5.5 miles/8.85 kilometers), drifting even higher than the cruising altitude of commercial airliners (5.6 miles/9.17 kilometers) and into the stratosphere. as he c

37、rosses the boundary layer (called the tropopause),e can expect a lot of turbulence.the balloon will slowly drift to the edge of space at 120,000 feet ( then, i would assume, he will slowly step out onto something resembling an olympic diving platform.they blew it in 2008 when they got caught cold in the final and they will not make the same mistake