DNMC公司质量管理程序手册CompanyQualityOrganizationManual资产处处长FAMBRANCHHEADCQOM第21章CQOMSECTION21固定资产管理手册编码（Code）:C-IP/FNM/042正文页数(TextPages):29版次(Rev.):10附件数(Appendices):10(1+2+1×4+3+1+3+1)姓名签字日期本程序经（）审查通过编写肖文芳批准校核于大川DNMC总经理贺禹审查张启波TDA审查李晨欢签字：日期：QA审查景立峰下次审查升版时间2008-12-30NEXTREVIEW/REVISIONDATE分发标准分发DISTRIBUTION原件存TDA此文件产权属大亚湾核电运营管理有限责任公司所有,未经许可,不得以任何方式外传.ThisdocumentisthepropertyofDayaBayNuclearPowerOperations&ManagementCompany,Limited.(DNMC),nopartofthisdocumentmaybereproducedbyanymeans,nortransmittedwithoutthewrittenpermissionoftheDNMC.DNMC固定资产管理手册版次:10页：3/29C-IP/FNM/042文件修改跟踪页版次作者文件修改原因日期修改页10肖文芳DNMC初版。03-12-04DNMC固定资产管理手册版次:10页：4/29C-IP/FNM/042目录1目的..........................................................................................................................52适用范围...................................................................................................................53责任..........................................................................................................................53.1公司总经理/总会计师............................................................................................................53.2财务部...................................................................................................................................53.3归口管理部门........................................................................................................................63.4使用部门...............................................................................................................................73.5资产处处长............................................................................................................................83.6固定资产组主任.....................................................................................................................84规定..........................................................................................................................84.1固定资产会计政策.................................................................................................................84.1.1固定资产分类和会计科目...............................................................................................84.1.2固定资产登记对象、卡片和目录....................................................................................94.1.3固定资产的计价............................................................................................................114.1.4折旧政策......................................................................................................................124.1.5增添、更新、改良、转移、报废、出售的核算............................................................164.1.6会计业务批准...............................................................................................................164.2固定资产的实物管理程序....................................................................................................174.2.1公司固定资产全过程管理的组织机构...........................................................................174.2.2固定资产的增添、购置、改造及领用程序...
