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固定资产管理系统(YY—GZS)是会计信息系统的一个子系统,用于反映固定资产的购建、调拨、清理、报废等信息,同时完成固定资产折旧基金、大修理基金、更新改造基金的计提,折旧费用的分配,固定资产明细帐的登记等核算功能。为了实现这些功能,我们在计算机中设立两个数据库: 1.固定资产卡片库。该数据库存放所有固定资产卡片,每一卡片对应于数据库中的一个记录。每个记录至少包括如下内容:卡片代码(或固定资产代码),固定资产名称、型号、规格和所属大类,固定资产购建日期和开始使用日期,固定资产原值,估计残值和估计使用年限,固定资产累计折旧、净值和折旧率,固定资产状况(在用、闲置,生产用,非生产用等)、使用部门和存放地点及购建该固定资产的资金来源等等。
Fixed asset management system (YY-GZS) is a subsystem of accounting information system, which is used to reflect the information of purchase, construction, transfer, cleaning and scrapping of fixed assets. At the same time, the fixed asset depreciation fund, overhaul fund and renovation fund Accrual, depreciation expense allocation, registration of fixed assets and other accounting functions. In order to achieve these functions, we set up two databases in the computer: 1. Fixed asset card library. The database holds all the fixed asset cards, one for each card in the database. Each record shall include at least the following: card code (or fixed asset code), fixed asset name, model, specification and category, fixed asset acquisition date and date of commencement of use, original value of fixed asset, estimated residual value and estimated usage Years, accumulated depreciation of fixed assets, net worth and depreciation rate, the status of fixed assets (in use, idle, production, non-production, etc.), the use of the department and storage location and the source of funds for the purchase and construction of the fixed assets.