The fixed assets are divided into seven categories as follows:

1. Houses and buildings: Houses include business houses, simple houses and warehouses, and buildings refer to buildings other than houses and warehouses, such as fences, water towers, fountains in front of doors and craft sculptures.

2. machinery and equipment: including power supply, heating system equipment, computer system equipment, central air conditioning, communication, washing, maintenance, kitchen utensils, elevators, etc.

3. Means of transport: various means of transport used for carrying people and goods, including buses, cars and trucks.

4. Furniture and equipment: including business and office furniture, such as carpets, sofas, high-grade combination furniture, etc.

5. Electrical appliances and film and television equipment: including closed-circuit television broadcasting equipment, audio equipment, televisions, refrigerators, etc.

6. Recreational equipment: including advanced musical instruments, playground equipment, gym equipment, swimming pool equipment, etc.

7. Other equipment: facilities other than the above equipment, such as process equipment and fire fighting equipment.

all assets such as houses, buildings, machines, equipment, appliances and tools that belong to the company's main operating equipment with a unit value of more than 1,111 yuan and a service life of more than one year should be regarded as fixed assets, and items that do not belong to the company's main operating equipment should also be managed as fixed assets as long as their unit value is more than 1,111 yuan and their service life is more than 2 years.

Extended information:

Matters needing attention in the audit of fixed assets management:

1. The accounting treatment is not standardized, and the fixed assets are not complete and standardized: the fixed assets are damaged, scrapped, transferred, sold and transferred, and they are not reported for approval according to the prescribed procedures, and they are handled by themselves, and the procedures stipulated by the state financial degree are not strictly fulfilled, and the accounting treatment is not standardized.

2. Neglect of daily management, lack of regular supervision of fixed assets: lack of regular inventory system of fixed assets, long-term non-accounting, non-counting, poor supervision, the fixed assets reflected in the books are not in line with the physical objects, and there are many phenomena of accounts without things and things without accounts.

3. Unclear management responsibility and lack of institutional soundness of fixed assets: the system and regulations for fixed assets management are not perfect, there is a lack of physical registration accounts, the asset requisition is not recorded or the procedures are incomplete, and the responsibility for fixed assets management is unclear.

Baidu Encyclopedia-Hotel Fixed Assets Management Software

Baidu Encyclopedia-Hotel Asset Management System

Baidu Encyclopedia-Fixed Assets