First, it is transferred to the property profit and loss account according to the asset inventory list for processing, and then an application for examination and approval of fixed assets loss is prepared, which mainly indicates the name, quantity, original value, depreciation value, residual income, net loss, damage reason and other matters of fixed assets.

Name of fixed assets, original book value, depreciation period, depreciation accrual and net value. These basic data should be made clear. If there are omissions in the inventory, what are the causes and how to deal with them? Specific suggestions and methods should be signed by equipment users, managers and financial personnel.

Extended data:

Specific operation of inventory loss:

If the shortage of fixed assets is found, it is necessary to find out the reason, determine the responsibility, and adjust the book records after reporting to the higher authorities for approval according to relevant regulations to ensure that the accounts are consistent with the facts. When adjusting the book, generally credit "fixed assets", debit "depreciation", turn back the original value and depreciation amount of fixed assets, and record its net value in the property loss account to be dealt with first.

At the same time, make corresponding cancellation records in the fixed assets card and register the fixed assets register. After going through the approval procedures in accordance with the regulations, it will be carried forward from the subject of "pending property losses" to the subject of "fixed funds" to offset the net value of fixed assets.

Baidu Encyclopedia-Fixed Assets Inventory Loss