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    Guide To Purchase And Entry Of Fixed Assets

    2007/8/4 11:19:00 41142

    If you want to purchase equipment, how do you handle it?

    How do we enter the fixed assets account after the purchase of equipment? Is it necessary for scientific research cooperation to purchase equipment for the fixed assets account?

    Such questions allow our "guide" to help you.

    The purchase and entry of fixed assets are usually divided into four parts: approval, procurement, acceptance, establishment, establishment, and financial reimbursement.

    The approval procedures shall be carried out in accordance with the bidding procedures.

    The purchase of equipment is controlled by the purchase of goods, in my section to complete the "control application form".

    (catalogue of controlled products is shown in the compilation of documents).

    The equipment purchased is mobile phone. The examination and approval procedures will be processed to the Discipline Inspection Committee and the vice president of the finance department.

    The unit price of the purchased equipment is more than 10 thousand yuan. In our department, we will fill in the "instrument and equipment approval form" and sign it by the leadership of the unit and the state asset department. More than 100 thousand yuan will need to be signed by the head of the school management. If it is more than 200 thousand yuan, we will also fill in the feasibility report of the large precision equipment.

    The unit price of equipment purchased is less than 10 thousand yuan, and it is not the first two items.

    Two. Purchasing, purchasing by oneself, centralized purchasing (according to the school bulk material procurement method).

    Three. Acceptance, establishment of accounts, establishment of card and receipt of equipment labels. User's invoice, funds and approval form will be processed in my department: check and accept: when necessary, we can accept physical inspection.

    It is necessary for the material supply center to purchase the equipment from the center to set up the bill and to complete the equipment card and seal in our department.

    When buying the computer accessories, we need to tell the equipment number of the microcomputer when we enter the account. It is not clear that we can get it from our equipment query system.

    Four, the finance office reimburse the users for invoices and bills to go to the finance office for reimbursement.

    Five. Enter a fixed asset contract for research projects, purchase equipment for the other party. After the end of the project pfer, the following materials must be submitted for processing non fixed assets.

    A copy of the contract (relating to the pfer of equipment).

    The report submitted by the head of the scientific research department and approved by the State Administration Department.

    In our department, we will issue the acceptance list and seal it.

    Collect invoice and check list to reimburse the finance department.

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