The state stipulates that the iron beds, iron cabinets, and iron frames of student dormitories shoul

Attention should be paid to the following matters in the management of fixed assets.

After the increase or decrease of fixed assets occurs in the month, the corresponding original vouchers are entered into the system, and the fixed assets increase table, decrease table and internal transfer table are generated respectively after detection and classification. In particular, when the system is initially put into operation, it is necessary to input all the fixed asset management cards made by hand into the computer at one time, establish a record table of fixed asset registration cards, and then use it as a basic database.

At the end of the month, the fixed asset registration card record table is updated with the fixed asset increase table, the decrease table and the internal transfer table, that is, the additional fixed asset records are automatically inserted, the transferred fixed asset records are automatically deleted, and the transferred fixed assets are changed to their use department.

According to the record table of the fixed assets registration card at the beginning of the month, the depreciation of fixed assets shall be calculated according to the relevant regulations, and the depreciation calculation table of fixed assets shall be generated.

According to the depreciation calculation table of fixed assets, the increase and decrease table of fixed assets, the internal transfer table and the record table of the fixed assets registration card, various reports are printed and output, such as the depreciation calculation report of fixed assets, the increase and decrease of fixed assets, and the statistical table of fixed assets classification.

According to the depreciation calculation table of fixed assets, the depreciation expense is classified and summarized, and the data is automatically transferred to the cost accounting system for use in cost calculation.

According to the depreciation calculation table of fixed assets, the increase table of fixed assets, and the decrease table, the transfer data is classified and summarized, and the transfer voucher is automatically generated and transferred to the accounting processing system.

In fact, as long as the school pays for the purchase of facilities, it should be counted as the fixed assets of the school, whether it is a bed or a computer.

The main management skills that managers need to possess are:

1. Technical skills.

Technical skills refer to the understanding and proficiency of a particular activity, especially one that encompasses a method, process, procedure or technique. It includes expertise, analytical skills within the profession, and the ability to flexibly apply the tools and techniques of the profession. Technical skills are mainly related to the work of "things" (processes or tangible objects).

2. Personnel skills.

Personnel skills refer to a person's administrative ability to work effectively as a group member and to be able to establish cooperative efforts in the group he leads, i.e., the spirit of collaboration and teamwork, to create a good atmosphere in which employees can freely express their personal opinions without fear. A manager's personnel skills refer to the leadership, motivation, and communication skills that managers should possess in order to achieve organizational goals.

3. Ideological skills.

Ideological skills include: "the ability to view the enterprise as a whole, including the ability to identify the interdependent functions of an organization, how a change in one part can affect all the others, and in turn affect the relationship between the individual enterprise and the totality of industry, community, and the political, social and economic forces of the state." It is the ability to see the big picture, to identify the important factors and to understand the relationship between them.

4. Design skills.

Design skills refer to the ability to solve problems in a variety of ways that benefit the organization, especially when it comes to finding problems, and top managers must not only identify problems, but also have the ability to find practical solutions to a problem like a good designer. Managers are unqualified managers if they only see the problem and are only "the people who see the problem". Managers must also have the ability to find solutions that work based on the realities they face.

The relative importance of these skills for managers at different levels of management is different. The importance of technical skills and personnel skills gradually declines from low to high depending on the organizational level of the manager, while the opposite is true for thinking skills and design skills. Technical skills are the most important thing for junior managers, and having personnel skills is also very helpful in frequent interactions with lower levels.

When managers develop from the grassroots level to the middle and senior levels in the organization, the importance of personnel skills gradually decreases as the number and frequency of direct contact with subordinates decreases. That is, for middle managers, the demand for technical skills decreases, while the demand for ideological skills rises, while having personnel skills is still important. However, for top managers, thinking skills and design skills are particularly important, while the requirements for technical skills and personnel skills are relatively low.

Of course, this connection between management skills and organizational hierarchy is not absolute, and some factors such as the size of the organization will also have a certain impact on this.

Asset Management Practice (21st Century Higher Vocational College Planning Textbook and Financial Management Series) Author: Li Meixiang Editor-in-Chief.

Publisher: Beijing Jiaotong University Press.

Accounting is the basics, basic knowledge of financial management, and it is best to have a certificate in related aspects, such as accounting.

The first chapter of Elementary Accounting Practice is quite important and accounts for a considerable percentage of the exam. And the connection with the knowledge points in the later chapters is also quite close. There are a few things about how to learn it well:

1. Read books repeatedly, you can sign up for a training class, learn from the teacher, and listen carefully.

2. For some knowledge points and concepts, it is relatively boring and difficult to understand, so it is best to find a few relevant example questions, make corresponding accounting entries, and understand the reasons.

3. Summarize the knowledge points in the textbook, gather the scattered knowledge and simplify it, and take notes, especially the entries.

4. Strengthen memory, you can use some scattered time every day to memorize the notes and accounting entries you make 5. The most important thing is to practice more, consolidate knowledge points through practice, check and fill in the gaps to strengthen yourself, and believe that you will have a great improvement.

The first chapter of elementary accounting practice accounts for about one-third of the exam, and it is also the main content of the comprehensive questions, and it is very important to learn the first chapter well:

1. Understand the most important, strengthen understanding, understand, all the way, don't understand is always in the clouds, if you feel that self-study is difficult, you can sign up for a training class, follow the teacher to learn, listen carefully, and take notes.

2. In the process of learning, the method of tracing the root cause is adopted, and the basic concepts and basic principles are not easy to understand, so it is best to find a few relevant example questions, make corresponding accounting entries, and understand the reasons.

3. Sort out the knowledge points, systematize the scattered knowledge set, and after the knowledge is systematized, you can deeply understand the mystery of accounting rules and have a sense of enlightenment;

4. Consolidate the questions appropriately, not only consolidate the knowledge points and deepen the understanding through practice, but also check and fill in the gaps.

Elementary Accounting Practice Chapter 1 Assets should be mastered knowledge points: 1Definition of assets; 2.

Definition of the scope of cash payments; 3.Attribution of long and short cash accounts; 4.Accounting for outstanding bank deposits; 5.

the composition of funds in other currencies; 6.Accounting treatment of notes receivable; 7.accounting treatment of accounts receivable; 8.

Assets, risk control, funds, products. Follow this line of thought to sort out the assets that meet the needs of customers, and connect with customers' product structure plans, risk countermeasures and capital structures. See more and do more.

The basic knowledge is legal (property law, guarantee law, contract law, etc.), financial knowledge, and then learn mainstream financial products and regulatory policies. Financial product innovation always comes with regulation.

"Experience is a liability, learning is an asset"It is a famous quote of Mr. Li Ka-shing. He said that learning is the driving force in the development of enterprises.

It means that enterprise managers should continue to increase their knowledge, methods and skills in management, operation, capital operation, cost control, talent strategy and other aspects, adopt the method of taking the doctrine, introduce advanced, practical and immediate methods into their own enterprises and their own ideas, and then combine the situation of the enterprise itself, with the least time and the least investment, to keep up with the pace of development of the times.

The book value is 90 million yuan, right? The state has a definition of "major repair expenditure", which can be included in the cost of fixed assets, and below this is included in the current profit or loss. The specific regulations are:

Article 69 of the Regulations for the Implementation of the Enterprise Income Tax Law The major repair expenditure of fixed assets mentioned in Item (3) of Article 13 of the Enterprise Income Tax Law refers to the expenditure that meets the following conditions at the same time: (1) The repair expenditure reaches more than 50% of the tax base at the time of acquisition of fixed assets; (2) The service life of fixed assets after repair is extended by more than 2 years. The expenses specified in Item (3) of Article 13 of the Enterprise Income Tax Law shall be amortized in installments according to the remaining useful life of the fixed assets.

Therefore, the repair expenditure should reach more than 45 million yuan and extend the service life of the plant for more than 2 years, and the colored clay will be included in the fixed assets every year, otherwise it will be included in the management expenses.

One of my life goals is to become a national certified appraiser (CPA) in the short term and strive to become a leader in our national valuation industry. Because up to now, there are less than 30,000 registered asset appraisers in China, which is far from the demand for asset appraisal talents in China's current market economy. The scarcity of talents and the needs of society have strengthened my attention and attention to asset valuation.

Asset valuation is an emerging discipline that adapts to the development needs of the social economy and asset appraisal industry, and this course sets up the basic theories and methods of asset valuation, asset valuation practices, and the operation and management of asset valuation. Through my studies, I have mastered the basic principles and methods of asset valuation, mastered the basic skills of common asset types of valuation, familiarized myself with the relevant laws and regulations of asset valuation, and understood the frontier of asset valuation theory development at home and abroad. In the next step, I will study the relevant economic regulations, construction, machinery and equipment, and accounting theories more deeply, and set a deadline of one year by myself.

In order to fully realize my life goal, I will become a national certified appraiser (CPA) in a short period of time and strive to become a leading talent in our national asset valuation industry.