,余額法提計折舊表,,,,,,

,公司名稱,,,,,單位：,元

,當前日期,2025/3/5,已計提月數,#REF!,,,

,編號,4,固定資產名稱,輕型載貨汽車,,,

,類別名稱,運輸設備,使用部門,管理部門,,,

,啟用日期,2000/10/1,使用年限,12,資產狀態,報廢,

,資產原值,769840.0,凈殘值率,5%,凈殘值,38492.0,

,固定資產折舊計算,,,,,,

,年份,年折舊額,年折舊率,月折舊額,月折舊率,累計折舊額,折余價值

,0,,,,,,769840.00

,1,"￥28,355.77",3.68%,"￥2,362.98",0.307%,"￥28,355.77","￥741,484.23"

,2,"￥163,868.01",21.29%,"￥13,655.67",1.774%,"￥192,223.79","￥577,616.21"

,3,"￥127,653.18",16.58%,"￥10,637.77",1.382%,"￥319,876.97","￥449,963.03"

,4,"￥99,441.83",12.92%,"￥8,286.82",1.076%,"￥419,318.80","￥350,521.20"

,5,"￥77,465.19",10.06%,"￥6,455.43",0.839%,"￥496,783.99","￥273,056.01"

,6,"￥60,345.38",7.84%,"￥5,028.78",0.653%,"￥557,129.36","￥212,710.64"

,7,"￥47,009.05",6.11%,"￥3,917.42",0.509%,"￥604,138.41","￥165,701.59"

,8,"￥36,620.05",4.76%,"￥3,051.67",0.396%,"￥640,758.47","￥129,081.53"

,9,"￥28,527.02",3.71%,"￥2,377.25",0.309%,"￥669,285.48","￥100,554.52"

,10,"￥22,222.55",2.89%,"￥1,851.88",0.241%,"￥691,508.03","￥78,331.97"

,11,"￥17,311.36",2.25%,"￥1,442.61",0.187%,"￥708,819.40","￥61,020.60"

,12,"￥13,485.55",1.75%,"￥1,123.80",0.146%,"￥722,304.95","￥47,535.05"

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,固定資產管理辦法,,,,,,

,一、?定義與分類?,,,,,,

,?固定資產定義?,,,,,,

,指為生產商品、提供勞務、出租或經營管理持有，且使用壽命超過一個會計年度的有形資產?。,,,,,,

,分類包括：房屋、建筑物、鐵路設備、運輸工具、辦公設備等?。,,,,,,

,?核算標準?,,,,,,

,按購入實際成本計量核算，折舊采用平均年限法，預計殘值率為5%?。,,,,,,

,使用年限示例：房屋30年、機械設備10年、運輸工具5年等?。,,,,,,

,二、?管理職責與流程?,,,,,,

,?職責分工?,,,,,,

,?財務部門?：負責核算、監督及定期盤點，建立固定資產明細賬?。,,,,,,

,?歸口管理部門?（如綜合部、工程部）：負責購置審核、驗收、調撥及報廢技術鑒定?。,,,,,,

,?使用部門?：負責日常維護及臺賬登記?。,,,,,,

,?采購與驗收?,,,,,,

,"采購需提交書面申請，經行政辦公會審批；單位價值5,000元以上需簽訂供銷合同，5,000元以下需貨比三家?。",,,,,,

,驗收后建立固定資產卡片，實物責任到人，技術資料存檔?。,,,,,,

,三、?資產調撥與處置?,,,,,,

,?調撥流程?,,,,,,

,需由調入/調出部門共同申請，經綜合部、財務部審核后執行?。,,,,,,

,?維修與報廢?,,,,,,

,維修前需書面申請，經技術鑒定后執行；房屋維修需內外預算結合，車輛故障需明確申報流程?。,,,,,,

,報廢需技術鑒定，殘值收入沖減清理費用，凈損益計入當期損益?。,,,,,,

,四、?財務處理與稅務?,,,,,,

,?折舊與攤銷?,,,,,,

,折舊按月計提，計入相關成本費用；在建工程完工后轉為固定資產并計提折舊?。,,,,,,

,?稅務處理?,,,,,,

,固定資產購置可抵扣增值稅進項稅額（如運輸費9%、設備13%）?。,,,,,,

,免稅政策適用場景（如農產品初加工）需單獨核算?。,,,,,,

,五、?特殊場景與合規要求?,,,,,,

,?貸款管理?,,,,,,

,固定資產貸款需