信用社（银行）固定资产稽核审计现场操作细则.doc

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1、信用社（银行）固定资产稽核审计现场操作细则默认表情酷猴呆呆男信用社（银行）固定资产稽核审计现场操作细则9.01 固定资产购建的稽核01 检查固定资产总账、明细账、卡片账、有关凭证和实物， 确定其账实是否相符， 新购建的固定资产是否严格遵守上级批准的控制总额，是否在授权范围内购建。 （固定资产账）02 从购建固定资产的有关凭证入手，检查固定资产的来源渠道及列支是否正确。 （固定资产购建凭证及列账情况）03 检查购入固定资产列账的凭证和账务处理的正确性。 （固定资产购建凭证、固定资产账）9.02 固定资产折旧的稽核01 检查是否在固定资产分类的基础上，使用正确的折旧年限和折旧率。（固定资产账、累计

2、折旧账）02 计提折旧是否以原值为依据，是否按规定计算原值， 有无多计、少计、漏计、重计等现象（固定资产账、累计折旧账）03 检查固定资产计提折旧的范围是否正确，经营租出固定资产是否按规定计提折旧。 （固定资产账）04 固定资产折旧的账务处理是否正确。（固定资产账）9.03 固定资产调拨的稽核01 检查无偿调拨的固定资产依据和调拨手续的合规性； 有偿调拨的批件，查证作价的合理性， 及价款结算情况。 （有关批文）02 检查固定资产调拨后分户账、卡片账的建账或销账处理是否正确。（固定资产账）9.04 固定资产维修的稽核01 检查固定资产发生的修理费支出是否经过审批后方计入成本， 及修理费核算的账务

3、处理是否正确。 （有关批文、有关账簿）9.05 固定资产清理的稽核01 检查盘盈的固定资产是否有有权部门的批件、评估部门的评估报告和评估价格的进账单证， 确保进账的依据和价格的准确性； 检查盘亏、毁损、报废的固定资产是否经有关部门同意作账务处理的批准文件； 对丧失使用价值的固定资产核查技术部门鉴定书、有权部门批准报废的文件，查证转销金额和固定资产卡片金额的一致性。（有关批文、文件、账簿）02 检查营业外收入和营业外支出科目，变卖和已报废的固定资产净收益和净损失的入账情况。（固定资产账、有关账簿） 结束语！祝大家学到有用的知识，提升自己的能力，实现自己的梦想，踏踏实实干好每一件事，为美好的明天而

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