Equipment numbering refers to the unified numbering of each equipment by category and item according to the fixed assets catalogue, so that each equipment has a number.
Custody shall be assigned to one person, and the responsibility for equipment custody shall be assigned to one person according to the principle of who uses, who manages and who is responsible.
Household registration management is the basic unit of equipment management based on teams and groups, and it is a management household. Fixed assets custody discount is established based on teams and groups, and it is transferred in and out according to the account management method.
Measures for the administration of fixed assets
Chapter I General Principles
Article 1 In order to strengthen the management of fixed assets, improve the efficiency of use, protect the safety of public property and promote the development of business management activities, these Measures are formulated in accordance with the provisions of the relevant state financial system.
Article 2 These Measures are applicable to the head office and professional companies (excluding professional companies with independent personnel management rights, the same below). Other affiliated enterprises may refer to the implementation or separately formulate management measures and report them to the financial department of the head office for the record.
Chapter II Fixed Assets and Their Classification
Article 3 Fixed assets refer to buildings, machinery and equipment, transportation equipment and other equipment, appliances and tools related to production and operation that have a service life of more than one year and keep their original physical form during use; Articles that do not belong to production and operation equipment, with a unit value of more than 2,000 yuan and a service life of more than two years, should also be regarded as fixed assets. The financial department of the head office shall, according to the actual situation, make a catalogue of fixed assets.
Article 4 The classification of fixed assets shall be implemented in accordance with the provisions of the financial system of relevant industries of the state.
Chapter III Valuation of Fixed Assets
Article 5 Principles and methods for the valuation of fixed assets:
(1) The fixed assets of the buyer shall be priced at the buyer's price plus additional expenses such as transportation, loading and unloading, installation and debugging, insurance and so on borne by the company during transportation, and foreign buyers shall also include import taxes;
(two) self-made and self-built fixed assets, according to the actual expenditure in the construction process;
(three) on the basis of the original fixed assets for renovation and expansion, according to the original value of fixed assets, plus the actual cost of renovation and expansion.
(4) Fixed assets invested by investors shall be priced according to the price confirmed by evaluation or agreed in contracts and agreements.
(5) The fixed assets donated, transferred or introduced from abroad shall be valued at the amount determined in the attached documents plus the transportation fees, insurance fees, installation and debugging fees and taxes paid by the company; If there is no accompanying document, it shall be calculated according to the current market price of similar fixed assets;
(six) the fixed assets with surplus are priced at the replacement full price of similar fixed assets;
The fixed assets investment direction adjustment tax and cultivated land occupation tax paid by the company for the purchase and construction of fixed assets are included in the value of fixed assets.
Companies can transfer, lease, sell, mortgage and invest with compensation according to law. When an enterprise merges, invests, sells, leases or liquidates, it shall evaluate the fixed assets according to law.
Chapter IV Analysis of Old Fixed Assets
Article 6 The depreciation scope and depreciation period of the company's fixed assets shall be implemented within the scope stipulated by the state.
Article 7 The Company adopts the average life method (hereinafter referred to as the straight-line method) to accrue depreciation of fixed assets. The net salvage rate is calculated at 3%. Fixed assets increased in the current month are not depreciated in the current month, while fixed assets decreased in the current month are depreciated in the current month.
Article 8 The straight-line depreciation shall be calculated according to the following formula:
(1) Annual depreciation of fixed assets = (original value of fixed assets-net salvage value)/expected service life
(2) Annual depreciation rate of fixed assets = annual depreciation amount of fixed assets/original value of fixed assets.
(3) Monthly depreciation of fixed assets-(value of fixed assets × annual depreciation rate of fixed assets)/12
Chapter V Purchase, Scrapping and Management of Fixed Assets
Article 9 The annual budgets of all departments and specialized companies of the Head Office shall include the fixed assets purchase plans and budgets. When purchasing fixed assets, an Application Form for Purchasing Fixed Assets (format attached) shall be filled in and submitted to the Finance Department and Office of the Head Office for approval according to the following procedures:
1) The purchase of fixed assets with a budget of less than 5,000 yuan (excluding) shall be examined and approved by the Finance Department and the office; 5000 yuan to 30000 yuan (excluding) shall be examined and approved by the competent deputy general manager or assistant general manager, and more than 30000 yuan shall be examined and approved by the general manager of the head office.
2) Any extra budget ... >>
Question 2: Why do you want to allocate family assets? Specifically, the specific steps of family asset allocation are as follows:
The first is strategic family asset allocation, which can also be called first-class family asset allocation. Mainly the choice of asset variety and investment quantity. The main work at this stage is: investors need to determine the appropriate assets in the portfolio, and which investment tools are you going to choose as investment targets. The first is to understand the risk-return characteristics of various investment tools, and roughly estimate the possible rate of return and risk during the period you intend to hold; Secondly, we should explore the reasons why you choose this investment tool, the time you intend to hold it, your goal, your current wealth situation and the changes in your income and expenditure, and whether the choice of this tool is appropriate and most suitable for you. And this strategic decision will eventually lay a solid foundation for your overall investment.
Secondly, family secondary asset allocation can be manifested as the choice of countries, regions or industries for specific assets. For example, if a family decides to invest one-third of its assets in the stock market, will it enter the international stock market? If you invest all in the domestic market, which industries are you going to invest in? This should be based on the changes in the international situation and the changes in national policies on regions and industries.
Thirdly, the third level of family asset allocation, that is, the choice of securities or specific assets. After scientifically analyzing the income and risk status of specific enterprises or assets, it is determined to hold certain assets.
Finally, the tactical allocation of family assets, mainly the choice of buying and selling opportunities. By using basic analysis and technical analysis methods, we can choose favorable opportunities to trade assets in order to obtain higher returns.
Foreign research shows that 85% ~ 95% of the investment income in household asset allocation comes from the decision of long-term asset allocation in the first step; The latter decisions made little contribution. Some studies even come to the conclusion that timing and choosing specific securities actually reduce the average return and increase the volatility of returns. On the contrary, the investment strategy of passively buying stock indexes can obtain higher yield than the above strategy. The investment situation of many people in China stock market in 2007 illustrates this point. Many investors are trapped, but those who passively track the index have made considerable profits.
Question 3: What kind of people must do asset allocation? What is asset allocation?
Asset allocation is to allocate investment funds into different asset categories according to investment demand and spread risks. Translated into vernacular Chinese, asset allocation means not to put eggs in one basket, so as to avoid the loss of eggs.
The stock market basket has broken and turned into a bear, and there is also a bond market. When the RMB exchange rate has fallen, there is also the dollar market. There is always an investment product that is guaranteed, and the dollar, gold, RMB, stock market and property market will not fall. It's impossible to let this happen.
1. People with diversified investment needs and vision.
In the next five years, the proportion of individual overseas assets allocation in China will rise from the current 4.8% to around 9.4%. Investment is not only a question of demand, but also a question of vision and pattern. The more people who know how to invest, the more wealth they have, and those who have more wealth will invest. This is a virtuous circle.
There is a lot of wealth to pass on.
About 46% and 37% of high-net-worth people will choose to pass on their wealth by buying insurance and real estate for their children, and a few high-end people have also begun to try family trusts. In addition, considering that the inheritance of family fortune may be affected by taxes such as inheritance tax, property tax and overseas investment tax, about 57% of high-net-worth people have begun to seek overseas tax planning services.
3. Children have overseas education needs.
China people dare to say "second" when they spare no effort to educate their children. It is estimated that no one dares to say "first". According to relevant reports, 83% of the interviewed high-net-worth people plan to send their children abroad for international education, and 28% regard their children's education as the biggest motivation and reason for overseas investment.
4. There is an immigration demand.
Investment immigration itself is an act of allocating overseas assets, and for people, the choices are diverse and the return is not just an identity.
5. People who have overseas business dealings
These people who can do business abroad have a global vision and pattern. In addition to business, they also need investment to spread risks.
I hope I can help you. I also found it from the encyclopedia of MBA think tank. You can also look for it.
Question 4: What is asset allocation? Why should we allocate assets? Asset allocation, as its name implies, is reasonable. The specific allocation depends on the situation and economic situation at that time, and so does portfolio assets.
Question 5: Why do China people respond to the indecision of global asset allocation countries about the bursting of the domestic stock market bubble, the depreciation of the RMB and the mystery surrounding the real health of China's economy, which makes investors tremble with fear. Many people also choose to transfer some assets overseas. The deposit risk is very high: the "deposit thief" and the "inside ghost" jointly pretend to be "deposit thieves", specifically targeting the deposits of major banks. After the bank insiders pay bribes, when depositors deposit money at the counter, the funds will be transferred to other accounts immediately after deposit. According to a person familiar with a state-owned bank, the counter personnel sell wealth management, funds and other products in various ways in disguise, which is also one of the reasons for the "disappearance" of deposits. System defects, information leakage and stolen deposits are also related to the defects in the bank ticket system or the information leakage of depositors. Liu Jicheng, lawyer of Guangdong Shenglun Law Firm, said. Some of them are related to bank discount. No SMS reminder, no phone call, but the money in your bank account is gone! The deposits of these depositors are missing, which is closely related to "discounted deposits". Diversify assets and reduce risks. Nanyang real estate overseas asset allocation experts
Question 6: Why should I allocate assets? What does this mean for my investment? Asset allocation is a process of selecting asset categories and determining their proportions in a portfolio. It is the decisive factor of portfolio performance. Research shows that the contribution rate of asset allocation strategy to investment income exceeds 90%.
The significance of asset allocation lies in strategically dispersing investment into assets with different risk-return characteristics, reducing the correlation of portfolio, thus making the return of portfolio tend to be stable.
Question 7: Why do you want to allocate assets? Pe smiles at the red and green buttons: This article is taken from my book "Defending Assets-Life-long Investment and Financial Planning". Portfolio refers to a group of assets held by investors. A diversified portfolio usually includes stocks, bonds, money market assets, cash and physical assets, such as real estate and gold. At present, major financial institutions have launched a variety of wealth management products, the essence of which is to use modern portfolio theory to rationally allocate various investment objects, so as to achieve customers' financial management goals. Simply put, asset allocation is the process of selecting asset categories and determining their proportion in the asset portfolio. Types of assets include physical assets, such as real estate and works of art; There are also financial assets, such as stocks, bonds and funds. When investors face a variety of assets and consider how many assets they should own and how much each asset accounts for, the decision-making process of asset allocation begins. Many people think that the so-called financial management is to speculate in stocks. Ms. Zhao, who consulted me, was influenced by the comments of some stock critics on TV at that time. In 2003, she invested 620,000 yuan to buy stocks. During this period, she had frequent operations. By the beginning of 20 1 1, the invested funds had only lost 230,000 yuan. Such examples are very common in life. Active financial management may not achieve good results, but also must have correct and scientific methods. Imagine if Ms. Zhao invested 200,000 of the 620,000 in a rented apartment, 200,000 in a fund and 220,000 in high-quality stocks, and made long-term speculation instead of short-term speculation. Then the result will almost certainly be better than it is now. Financial management is not just as simple as speculating in stocks, but to allocate your assets scientifically and comprehensively. Because various assets often have completely different attributes, historical statistics also show that under the same market conditions, they do not always react at the same time or in the same direction. When the value of some assets declines, others will appreciate. Therefore, strategically diversifying investment into assets with different income patterns can partially or completely compensate for the losses on some assets, thus reducing the volatility of the entire portfolio and stabilizing the income of the portfolio. Regardless of the economic and financial environment, asset allocation will spread our investment over several types of assets, and some assets always perform well, thus making our wealth grow steadily. Diversified investment in asset allocation has brought important changes to the principle of reciprocity between risk and return. An important advantage of diversified investment is that it can reduce risks without reducing returns. This also means that we can improve the risk-return ratio by diversifying our investments. We can give an idealized example. Assume that the long-term average return on investment of air transport industry is 8%. The long-term average rate of return on investment in the original industry is also 8%. Assuming that the correlation between the air transport industry and the crude oil industry is negative 1, simply speaking, the air transport industry loses money in the year when it makes money. In the year when the industry made money, the air transport industry lost money, and the money it earned was the same as the loss. If we build a portfolio with 50% capital invested in air transportation and 50% capital invested in crude oil industry, we can get stable returns, with a long-term rate of return of 8% and no fluctuation. This is an idealized example. In real life, it is difficult for us to find two industries that are completely negatively related. However, we can still find investments with low correlation and reduce risks by diversifying investments. Personal opinion, for reference only. Does not constitute investment advice.
Question 8: How to allocate assets effectively 1. Building a stable financial pyramid. In the financial pyramid model, the investment with lower risk is at the bottom and the product with the highest risk is at the top of the pyramid. First of all, we should build a stable tower foundation, so that assets will not suffer heavy losses due to large fluctuations in the market, so the bottom should be composed of stable basic assets such as life insurance, national debt, monetary fund and bank deposits; The middle part of the tower consists of bonds, pension reserves, self-occupied houses and other value-preserving assets; Further up are value-added assets such as stocks, funds and investment properties; The spire is speculative assets such as futures and financial derivatives. Only in this way can assets have strong anti-risk ability and avoid the family's economic situation from getting into trouble because of market fluctuations. Second, select several products with low correlation coefficient. The so-called correlation coefficient of investment products refers to the extent to which the market performance of one investment product affects the market performance of another investment product. Some people simply think that buying several different stock funds is asset allocation, but it is not. In asset allocation, the lower the correlation coefficient between different investment products, the better, so as to spread risks. For example, the correlation coefficient between bonds and stocks is very low, because the investment methods of the two are completely different, and often in the opposite direction; However, if you choose stocks and stock funds to allocate, then the significance is not great. Third, regularly evaluate and adjust asset allocation. Einstein once said: compound interest is the eighth wonder in the world. For risk-free investment targets, time is absolutely king. The sooner you invest, the better. The time value of compound interest is amazing. For venture capital objectives, you need to combine your financial objectives with the market environment at that time, or listen to the opinions of professional financial consultants, and make regular evaluation and adjustment, which can help you correct the deviation from financial objectives in time. There will be more uncertainty in the capital market next year. As long as we are firm in financial management objectives and rationally allocate assets, we can ride the wind and waves in the ever-changing financial market. (summer)
Question 9: What is the most reasonable way to allocate personal assets? This is closely related to your personal situation and family situation, such as your age and current work situation. The general principle is not to put eggs in one basket, but to take care of the basic principles of low-risk and high-risk reasonable proportion, rational distribution of fixed assets and cash liquidity. More details can tell us your details, and we will help you issue a financial report for free.
Question 10: How important is asset allocation? 1, GMAT grammar ratio: in the computer test, the first 10 part of verbal has 4 1 questions, and error correction accounts for 16- 18 questions, accounting for about 40% of verbal.
2. The order of 2.GMAT grammar questions: Among the 10 questions before speaking, error correction accounts for about 4-6 questions. And we know that the correctness of the first 10 question determines the difficulty coefficient of your GMAT question. In other words, if the correct rate of the first 10 question is high, the difficulty coefficient of the following questions will remain at a high level-indicating that your score is high; However, if the correct rate of the first 10 question is very low, the scores of the following questions will be very low. Even if the correct rate of the next 3 1 question is higher, it is difficult to improve the difficulty coefficient-the budget score will not exceed 700 points.
3. Grammar is the basis of error correction, and grammar is the strength of China students: the above two points objectively require GMAT candidates to do a good job of error correction; And the third point objectively proves that we have the ability to do this. However, the opposite is true. No matter senior managers who have given up English learning for many years and picked up books again, or college students with solid grammar foundation, they all think that GMAT grammar correction is a mystery they are obsessed with and seems to be a very close goal. After spending a lot of effort, they found that they had just started.