余额法计提折旧表-做账实操

,余额法提计折旧表,,,,,,

,公司名称,,,,,单位：,元

,当前日期,2025/3/5,已计提月数,#REF!,,,

,编号,4,固定资产名称,轻型载货汽车,,,

,类别名称,运输设备,使用部门,管理部门,,,

,启用日期,2000/10/1,使用年限,12,资产状态,报废,

,资产原值,769840.0,净残值率,5%,净残值,38492.0,

,固定资产折旧计算,,,,,,

,年份,年折旧额,年折旧率,月折旧额,月折旧率,累计折旧额,折余价值

,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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,固定资产管理办法,,,,,,

,一、‌定义与分类‌,,,,,,

,‌固定资产定义‌,,,,,,

,指为生产商品、提供劳务、出租或经营管理持有，且使用寿命超过一个会计年度的有形资产‌。,,,,,,

,分类包括：房屋、建筑物、铁路设备、运输工具、办公设备等‌。,,,,,,

,‌核算标准‌,,,,,,

,按购入实际成本计量核算，折旧采用平均年限法，预计残值率为5%‌。,,,,,,

,使用年限示例：房屋30年、机械设备10年、运输工具5年等‌。,,,,,,

,二、‌管理职责与流程‌,,,,,,

,‌职责分工‌,,,,,,

,‌财务部门‌：负责核算、监督及定期盘点，建立固定资产明细账‌。,,,,,,

,‌归口管理部门‌（如综合部、工程部）：负责购置审核、验收、调拨及报废技术鉴定‌。,,,,,,

,‌使用部门‌：负责日常维护及台账登记‌。,,,,,,

,‌采购与验收‌,,,,,,

,"采购需提交书面申请，经行政办公会审批；单位价值5,000元以上需签订供销合同，5,000元以下需货比三家‌。",,,,,,

,验收后建立固定资产卡片，实物责任到人，技术资料存档‌。,,,,,,

,三、‌资产调拨与处置‌,,,,,,

,‌调拨流程‌,,,,,,

,需由调入/调出部门共同申请，经综合部、财务部审核后执行‌。,,,,,,

,‌维修与报废‌,,,,,,

,维修前需书面申请，经技术鉴定后执行；房屋维修需内外预算结合，车辆故障需明确申报流程‌。,,,,,,

,报废需技术鉴定，残值收入冲减清理费用，净损益计入当期损益‌。,,,,,,

,四、‌财务处理与税务‌,,,,,,

,‌折旧与摊销‌,,,,,,

,折旧按月计提，计入相关成本费用；在建工程完工后转为固定资产并计提折旧‌。,,,,,,

,‌税务处理‌,,,,,,

,固定资产购置可抵扣增值税进项税额（如运输费9%、设备13%）‌。,,,,,,

,免税政策适用场景（如农产品初加工）需单独核算‌。,,,,,,

,五、‌特殊场景与合规要求‌,,,,,,

,‌贷款管理‌,,,,,,

,固定资产贷款需