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1、目 录一、固定资产系统操作流程2二、系统管理建账4三、固定资产初始设置4（一）建立固定资产账套4（二）基础设置4（三）原始卡片录入5四、固定资产日常处理5五、固定资产期末处理6固定资产练习题8系统管理与固定资产一、固定资产系统操作流程启 动注 册 设置操作员 （一）系统管理 （第一次以系统管理员admin的身份进入）建立账套 财务分工 启用固定资产系统建立固定资产账套账套初始化选项设置部门档案部门对应折旧科目资产类别基 础 设 置（二）固定资产初始设置增减方式使用状况折旧方法原始卡片录入资产增加原值变动部门转移资产减少使用状况调整折旧方法调整资产变动累计折旧调整（三）固定资产日常处理使用年限调
2、整净残值（率）调整资产评估类别调整减值准备处理资产盘点计提折旧生成凭证（三）固定资产期末处理对 账结 账二、系统管理建账1.启动：开始程序用友ERP-U8系统服务系统管理2.注册：系统注册选择Admin输入密码确定3.增加用户：权限用户增加输入编号和姓名增加4.建立账套：帐套建立输入账套号（账套号必须是三位数）和账套名称选择启用期间和定义会计期间设置下一步输入单位信息下一步选择企业类型、行业性质和账套主管下一步完成可以创建账套选择是等待定义编码级次保存退出确认5.财务分工：权限权限先选账套号再选操作员（主管已经默认，在此可不用设置）修改在需要设置权限的模块上打对勾确定三、固定资产初始设置 企业
3、应用平台基础设置 /业务工作 （一）建立固定资产账套1.固定资产系统启用：开始程序用友ERP-U8企业应用平台基础设置页签基本信息系统启用选择固定资产模块选择启用日期2.账套初始化（首次使用固定资产系统时，系统自动提示是否进行账套初始化）： 业务工作页签固定资产是否进行初始化选择是（“固定资产初始化向导”界面）我同意下一步下一步选择资产类别编码方式和固定资产编码方式下一步设置“折旧信息”下一步设置“账务接口”下一步完成（二）基础设置1.选项设置：业务工作页签固定资产设置选项2.部门档案：基础设置页签基础档案部门档案增加输入部门编号和部门名称保存3. 部门对应折旧科目：业务工作页签固定资产设置部
4、门对应折旧科目单击选中欲设置的科目修改直接输入科目编码回车；或单击科目参照按钮选择折旧科目确定回车或保存（见图一）图一4.资产类别：业务工作页签固定资产设置资产类别增加输入类别编码、类别名称保存注意：A.使用过的类别的计提属性不能修改；B.已经使用过的类别不允许增加下级和删除。5.增减方式：业务工作页签固定资产设置增减方式单击选中欲设置的科目修改直接输入科目编码回车或保存；或单击科目参照按钮选择折旧科目确定回车或保存 增减方式对应的入账科目：增加方式减少方式直接购入银行存款出售固定资产清理投资者投入实收资本盘亏待处理固定资产损益捐赠资本公积投资转出长期投资（其他投资）盘盈待处理固定资产损益捐赠
5、转出固定资产清理在建工程转入在建工程报废固定资产清理融资租入长期应付款毁损固定资产清理融资租出其他应收款注意：A. 盘盈、盘亏、毁损不能删除和修改，因为本系统提供的报表中有盘盈盘亏报告表；B.非明细级的增减方式不能删除，已经使用的不能删除；C.生成凭证时，如果入账科目发生变化，可以修改。6.使用状况：业务工作页签固定资产设置使用状况增加“使用状况”/修改“是否计提折旧”（注：修改“是否计提折旧”，对折旧计算的影响从当期开始，不调整以前的折旧计算）7.折旧方法：业务工作页签固定资产设置折旧方法注意：A.系统提供的六种折旧方法，不能删除和修改，只可选用；B.可以增加新的折旧方法折旧方法增加输入方法
6、名称选入/输入相应折旧项目、数值及运算符号。（三）原始卡片录入业务工作页签固定资产卡片录入原始卡片“固定资产类别档案”窗体选中欲录入卡片的资产类别确定填制固定资产卡片保存注意：A.开始使用日期中的月份小于录入月份的固定资产录入到原始卡片中；B.原始卡片的录入不限制必须在第一个期间结账前,任何时候都可以录入原始卡片；C.多部门使用时,使用部门最多可以有20个,部门使用的比例之和必须为100%,对应折旧科目处不许输入；D.开始使用日期必须采用 YYYY-MM-DD形式,只有年和月对折旧计提有影响,日不会影响折旧的计提,但是也必须要录入。四、固定资产日常处理 企业应用平台业务工作固定资产卡片1.资产
7、增加：卡片资产增加“固定资产类别档案”窗体选中欲录入卡片的资产类别确定填制固定资产卡片保存选择凭证类别保存生成凭证退出注意：A.开始使用日期=录入日，且月份和年份不能修改；B.新卡片录入的第一个月不提折旧，折旧额为空或零；C.原值录入的必须是卡片录入月月初的价值，否则会出现计算错误。2.资产减少（需计提折旧后执行此操作）：卡片资产减少 3.资产变动当月原始录入或新增的资产不允许做此种变动业务（减值准备处理除外）：（1）原值变动：卡片变动单原值增加/原值减少填制固定资产变动单（2）部门转移：卡片变动单部门转移填制固定资产变动单（3）使用状况调整：卡片变动单使用状况调整填制固定资产变动单（4）折旧
8、方法调整：卡片变动单折旧方法调整填制固定资产变动单注意：调整当月就按调整后的折旧方法计提折旧；总提不能改成不提。（5）累计折旧调整：卡片变动单累计折旧调整填制固定资产变动单注意：累计折旧的调整必须大于净值。（6）使用年限调整：卡片变动单使用年限调整填制固定资产变动单注意：进行使用年限调整的资产在调整得当月就按调整后的使用年限计提折旧。（7）净残值（率）调整：卡片变动单净残值（率）调整填制固定资产变动单注意：调整后的净残值必须小于净值。（8）类别调整：卡片变动单类别调整填制固定资产变动单（9）减值准备处理：卡片变动单减值准备期初/减值准备计提/转回减值准备填制固定资产变动单4.资产评估：卡片资产
9、评估5.资产盘点：卡片资产盘点五、固定资产期末处理 企业应用平台业务工作固定资产处理1.计提折旧/生成凭证：处理计提本月折旧是否查看折旧清单选是是退出凭证选择凭证类别保存（见图二、图三）图二图三2.对账：处理对账3.结账：处理月末结账固定资产练习题一、 建账1、操作员：551 张红2、建立账套：账套号111 账套名称北京高科技有限公司账套路径默认 启用时间默认单位名称北京高科技有限公司 单位信息的其它项空行业性质新会计制度 按行业性质预置会计科目是部门编码级次：22 科目编码级次：422222其他参数为默认值3、模块启用启用模块：总账、固定资产启用时间：默认4、设置权限：张红账套主管 二、固定
10、资产初始设置1、启用固定资产系统：主要折旧方法：平均年限法；折旧分配周期：1个月；资产类别编码长度：2-1-1-2自动编号：类别编号+序号，序号长度3位；与总帐系统进行对帐科目：1501 固定资产，1502 累计折旧；2、基础设置：l 选项修改：在“系统菜单设置选项与财务系统接口”菜单中选中“业务发生后立即制单”、“月末结账前一定要完成制单登账业务”；并录入固定资产缺省入账科目“1501” 累计折旧缺省入账科目“1502”。l 固定资产类别：01.房屋建筑物；02.专用设备；03.交通设备；04.办公设备l 使用状况：默认系统设置l 增减类别：默认系统设置l 部门档案及对应折旧科目：部门 折旧
11、科目0101 总经理办公室 55020102 财务部 550202 市场部 55020301 开发一部 41050302 开发二部 41053、录入原始卡片在“系统菜单设置卡片录入原始卡片”菜单中录入下面的卡片资料：名称类别规格部门存 放 地 点 使用年限开 始 使 用 日 期原值累计折旧残值率办公楼012000平方多部门办公室30年1999-10-0173万71276.395小型机028-S5Y开发一部开发一部5年2001-01-0110万17783.333程控交换机02IBM开发二部开发二部4年2002-06-012万24253奥迪车03ST2000总经办总经办10年2000-01-012
12、5万69270.835电脑04联想天禧总经办总经办4年2002-05-0190001273.133%电脑04联想天鹤财务部财务部4年2001-06-01130004728.753电脑04联想天鹤市场部市场部4年2002-01-01130002889.793电脑04HP（6台）开发二部开发二部4年2002-01-017540816762.573电脑04HP（4台）开发一部开发一部4年2002-01-015027211175.053合计1260680197584.84注：原始卡片增加方式，均为直接购入的方式，使用状况均为在用，各卡片均为“平均年限法（一）”。办公楼各部门的使用比例为：总经办“10%
13、”，财务部“10%”，市场部“10%”，开发一部“40%”，开发二部“30%”。三、日常业务1、业务类型（一）：日常操作资产增加l 业务：当月28日购惠普传真机一台，价值2852元，总经理办公室使用，使用年限5年，平均年限法，净残值率10l 相关凭证： 借：固定资产 2852.00 贷：银行存款工行存款 2852.002、业务类型（二）：日常操作资产增加l 业务：当月29日购进笔记本电脑一台，价值为18935.86元，型号SY50，属于专用设备，开发一部使用，使用年限4年，净残值率5，平均年限法l 相关凭证： 借：固定资产 18935.86 贷：银行存款工行存款 18935.86四、期末处理1
14、、计提折旧（1）计提折旧（2）相关凭证 借：制造费用/开发一部 3394.69 制造费用/开发二部 2496.64 管理费用/总经理办公室 28246 管理费用/财务部 452.40 管理费用/市场部 452.40 贷：累计折旧 9142.73 2、业务类型（三）：日常操作资产减少l 业务：当月29日将奥迪车出售，收回7.8万元，支票结算，并生成凭证。l 相关凭证： 借：累计折旧 71245.83 固定资产清理 178754.17 贷：固定资产 2500003、结账注意：相关会计科目的部门核算要到总账中去设置，期初余额也需要到总账中去录入；结账时，先应把总账中的凭证审核、记账后，固定资产系统才
15、能结账。Winger Tuivasa-Sheck, who scored two tries in the Kiwis 20-18 semi-final win over England, has been passed fit after a lower-leg injury, while Slater has been named at full-back but is still recovering from a knee injury aggravated against USA.Both sides boast 100% records heading into the encou
16、nter but Australia have not conceded a try since Josh Charnleys effort in their first pool match against England on the opening day.Aussie winger Jarryd Hayne is the competitions top try scorer with nine, closely followed by Tuivasa-Sheck with eight.But it is recently named Rugby League Internationa
17、l Federation player of the year Sonny Bill Williams who has attracted the most interest in the tournament so far.The Kiwi - with a tournament high 17 offloads - has the chance of becoming the first player to win the World Cup in both rugby league and rugby union after triumphing with the All Blacks
18、in 2011.Id give every award back in a heartbeat just to get across the line this weekend, said Williams.The (lack of) air up there Watch mCayman Islands-based Webb, the head of Fifas anti-racism taskforce, is in London for the Football Associations 150th anniversary celebrations and will attend City
19、s Premier League match at Chelsea on Sunday.I am going to be at the match tomorrow and I have asked to meet Yaya Toure, he told BBC Sport.For me its about how he felt and I would like to speak to him first to find out what his experience was.Uefa hasopened disciplinary proceedings against CSKAfor th
20、e racist behaviour of their fans duringCitys 2-1 win.Michel Platini, president of European footballs governing body, has also ordered an immediate investigation into the referees actions.CSKA said they were surprised and disappointed by Toures complaint. In a statement the Russian side added: We fou
21、nd no racist insults from fans of CSKA. Baumgartner the disappointing news: Mission aborted.The supersonic descent could happen as early as Sunda.The weather plays an important role in this mission. Starting at the ground, conditions have to be very calm - winds less than 2 mph, with no precipitatio
22、n or humidity and limited cloud cover. The balloon, with capsule attached, will move through the lower level of the atmosphere (the troposphere) where our day-to-day weather lives. It will climb higher than the tip of Mount Everest (5.5 miles/8.85 kilometers), drifting even higher than the cruising
23、altitude of commercial airliners (5.6 miles/9.17 kilometers) and into the stratosphere. As he crosses the boundary layer (called the tropopause),e can expect a lot of turbulence.The balloon will slowly drift to the edge of space at 120,000 feet ( Then, I would assume, he will slowly step out onto so
24、mething resembling an Olympic diving platform.They blew it in 2008 when they got caught cold in the final and they will not make the same mistake against the Kiwis in Manchester.Five years ago they cruised through to the final and so far history has repeated itself here - the last try they conceded
25、was scored by Englands Josh Charnley in the opening game of the tournament.That could be classed as a weakness, a team under-cooked - but I have been impressed by the Kangaroos focus in their games since then.They have been concentrating on the sort of stuff that wins you tough, even contests - stro
26、ng defence, especially on their own goal-line, completing sets and a good kick-chase. Theyve been great at all the unglamorous stuff that often goes unnoticed in the stands but not by your team-mates.It is as though their entire tournament has been preparation for the final.In Johnathan Thurston, Co
27、oper Cronk, Cameron Smith and either Billy Slater or Greg Inglis at full-back they have a spine that is unmatched in rugby league. They have played in so many high-pressure games - a priceless asset going into Saturday.The Kiwis are a lot less experienced but winning a dramatic match like their semi
28、-final against England will do wonders for their confidence.They defeated Australia in the Four Nations final in 2010 and the last World Cup, and know they can rise to the big occasion.Winger Tuivasa-Sheck, who scored two tries in the Kiwis 20-18 semi-final win over England, has been passed fit afte
29、r a lower-leg injury, while Slater has been named at full-back but is still recovering from a knee injury aggravated against USA.Both sides boast 100% records heading into the encounter but Australia have not conceded a try since Josh Charnleys effort in their first pool match against England on the
30、 opening day.Aussie winger Jarryd Hayne is the competitions top try scorer with nine, closely followed by Tuivasa-Sheck with eight.But it is recently named Rugby League International Federation player of the year Sonny Bill Williams who has attracted the most interest in the tournament so far.The Ki
31、wi - with a tournament high 17 offloads - has the chance of becoming the first player to win the World Cup in both rugby league and rugby union after triumphing with the All Blacks in 2011.Id give every award back in a heartbeat just to get across the line this weekend, said Williams.The (lack of) a
32、ir up there Watch mCayman Islands-based Webb, the head of Fifas anti-racism taskforce, is in London for the Football Associations 150th anniversary celebrations and will attend Citys Premier League match at Chelsea on Sunday.I am going to be at the match tomorrow and I have asked to meet Yaya Toure,
33、 he told BBC Sport.For me its about how he felt and I would like to speak to him first to find out what his experience was.Uefa hasopened disciplinary proceedings against CSKAfor the racist behaviour of their fans duringCitys 2-1 win.Michel Platini, president of European footballs governing body, ha
34、s also ordered an immediate investigation into the referees actions.CSKA said they were surprised and disappointed by Toures complaint. In a statement the Russian side added: We found no racist insults from fans of CSKA. Baumgartner the disappointing news: Mission aborted.The supersonic descent coul
35、d happen as early as Sunda.The weather plays an important role in this mission. Starting at the ground, conditions have to be very calm - winds less than 2 mph, with no precipitation or humidity and limited cloud cover. The balloon, with capsule attached, will move through the lower level of the atm
36、osphere (the troposphere) where our day-to-day weather lives. It will climb higher than the tip of Mount Everest (5.5 miles/8.85 kilometers), drifting even higher than the cruising altitude of commercial airliners (5.6 miles/9.17 kilometers) and into the stratosphere. As he crosses the boundary laye
37、r (called the tropopause),e can expect a lot of turbulence.The balloon will slowly drift to the edge of space at 120,000 feet ( Then, I would assume, he will slowly step out onto something resembling an Olympic diving platform.They blew it in 2008 when they got caught cold in the final and they will
38、 not make the same mistake against the Kiwis in Manchester.Five years ago they cruised through to the final and so far history has repeated itself here - the last try they conceded was scored by Englands Josh Charnley in the opening game of the tournament.That could be classed as a weakness, a team
39、under-cooked - but I have been impressed by the Kangaroos focus in their games since then.They have been concentrating on the sort of stuff that wins you tough, even contests - strong defence, especially on their own goal-line, completing sets and a good kick-chase. Theyve been great at all the ungl
40、amorous stuff that often goes unnoticed in the stands but not by your team-mates.It is as though their entire tournament has been preparation for the final.In Johnathan Thurston, Cooper Cronk, Cameron Smith and either Billy Slater or Greg Inglis at full-back they have a spine that is unmatched in ru
41、gby league. They have played in so many high-pressure games - a priceless asset going into Saturday.The Kiwis are a lot less experienced but winning a dramatic match like their semi-final against England will do wonders for their confidence.They defeated Australia in the Four Nations final in 2010 and the last World Cup, and know they can rise to the big occasion.
