總賬

　　固(gu)定(ding)資(zi)(zi)產(chan)核(he)算(suan)包(bao)括固(gu)定(ding)資(zi)(zi)產(chan)取得(de)、折舊(jiu)(jiu)、改擴建、維(wei)修、處置，以(yi)及期末計價(jia)等。為(wei)進行固(gu)定(ding)資(zi)(zi)產(chan)的核(he)算(suan)需設置“固(gu)定(ding)資(zi)(zi)產(chan)”、“累(lei)計折舊(jiu)(jiu)”、“固(gu)定(ding)資(zi)(zi)產(chan)減值準備”、“工(gong)(gong)程(cheng)物資(zi)(zi)”、“在(zai)建工(gong)(gong)程(cheng)”、“在(zai)建工(gong)(gong)程(cheng)減值準備”、“固(gu)定(ding)資(zi)(zi)產(chan)清理”等總賬。

　　固定資產明細賬

　　“固(gu)定資產(chan)”科目核算固(gu)定資產(chan)的原價，并按(an)固(gu)定資產(chan)項目進行明(ming)細分類(lei)核算。固(gu)定資產(chan)明(ming)細賬(zhang)一般采(cai)用卡(ka)片(pian)的形式，也叫(jiao)固(gu)定資產(chan)卡(ka)片(pian)。

　　固(gu)定資產卡片一般一式兩(liang)份，一份由使用部(bu)門登(deng)記保管，另(ling)一份由財會部(bu)門保管。

　　為防(fang)止固(gu)定(ding)資產卡(ka)片丟失，固(gu)定(ding)資產管理部門(men)還應設立“固(gu)定(ding)資產卡(ka)片登(deng)記(ji)簿”，逐一登(deng)記(ji)卡(ka)片的開(kai)設和注銷情況(kuang)。

　　財(cai)會部門(men)為了(le)分類(lei)反(fan)映固定(ding)資(zi)產(chan)的使用、保管和增減變動情況，并(bing)控制固定(ding)資(zi)產(chan)卡片，還應(ying)設(she)置“固定(ding)資(zi)產(chan)登記簿”，即固定(ding)資(zi)產(chan)的二級賬(zhang)(zhang)。“固定(ding)資(zi)產(chan)二級賬(zhang)(zhang)”應(ying)按(an)固定(ding)資(zi)產(chan)類(lei)別開設(she)賬(zhang)(zhang)頁。

　　工程物資明細賬

　　“工(gong)(gong)(gong)程物資”科(ke)目(mu)(mu)(mu)核算(suan)企業為(wei)(wei)基(ji)建工(gong)(gong)(gong)程、更改工(gong)(gong)(gong)程、大修理工(gong)(gong)(gong)程準(zhun)(zhun)備(bei)(bei)的(de)(de)(de)各種(zhong)物資的(de)(de)(de)實際(ji)成本，包括為(wei)(wei)工(gong)(gong)(gong)程準(zhun)(zhun)備(bei)(bei)的(de)(de)(de)材料(liao)、尚未(wei)交(jiao)付安(an)裝的(de)(de)(de)需要安(an)裝設(she)備(bei)(bei)的(de)(de)(de)實際(ji)成本，以及預付大型(xing)設(she)備(bei)(bei)款和(he)基(ji)本建設(she)期間根據項(xiang)目(mu)(mu)(mu)概算(suan)購(gou)入為(wei)(wei)生(sheng)產準(zhun)(zhun)備(bei)(bei)的(de)(de)(de)工(gong)(gong)(gong)具及器具等(deng)的(de)(de)(de)實際(ji)成本。該科(ke)目(mu)(mu)(mu)應設(she)置(zhi)“專用(yong)材料(liao)”、“專用(yong)設(she)備(bei)(bei)”、“預付大型(xing)設(she)備(bei)(bei)款”和(he)“為(wei)(wei)生(sheng)產準(zhun)(zhun)備(bei)(bei)的(de)(de)(de)工(gong)(gong)(gong)具及器具”等(deng)明細(xi)科(ke)目(mu)(mu)(mu)。

　　在建工程明細賬

　　“在(zai)(zai)建(jian)(jian)工(gong)(gong)(gong)(gong)程”科(ke)(ke)目核算企業進行基(ji)建(jian)(jian)工(gong)(gong)(gong)(gong)程、安裝(zhuang)(zhuang)工(gong)(gong)(gong)(gong)程、技(ji)術改造(zao)工(gong)(gong)(gong)(gong)程、大修理(li)工(gong)(gong)(gong)(gong)程等發生的實際支(zhi)(zhi)出，包括需要安裝(zhuang)(zhuang)設備的價款。該科(ke)(ke)目應按照工(gong)(gong)(gong)(gong)程項目設置“建(jian)(jian)筑工(gong)(gong)(gong)(gong)程”、“安裝(zhuang)(zhuang)工(gong)(gong)(gong)(gong)程”。“在(zai)(zai)安裝(zhuang)(zhuang)設備”、“技(ji)術改造(zao)工(gong)(gong)(gong)(gong)程”、“大修理(li)工(gong)(gong)(gong)(gong)程”和“其他(ta)支(zhi)(zhi)出”等明細(xi)科(ke)(ke)目。

　　固定資產清理明細賬

　　“固(gu)(gu)定(ding)資(zi)產清理(li)”科目(mu)核算企業因(yin)出售(shou)、報(bao)廢和(he)毀損等原(yuan)因(yin)轉入清理(li)的(de)固(gu)(gu)定(ding)資(zi)產價值，以(yi)及在清理(li)過程中發(fa)生的(de)清理(li)費用和(he)清理(li)收入等。該科目(mu)應(ying)按(an)照被(bei)清理(li)的(de)固(gu)(gu)定(ding)資(zi)產設置明細賬，進行明細分(fen)類核算。