12.3 Fixed Assets -- Substantive procedures for accumulated depreciation在线视频

同学们 大家好
Hello, everyone.

今天我们要学习的内容
What we are going to learn today

是固定资产之累计折旧的实质性程序
is the substantive procedure of accumulated depreciation of fixed assets

固定资产可以长期参加生产经营
Fixed assets can participate in the production and operation for a long time

而仍保持其原有实物形态
and still maintain its original physical form,

但其价值将随着固定资产的使用
but with the use of fixed assets， its value

而逐渐转移到生产的产品
will gradually transfer to the production products

或构成经营成本或费用
or constitute operating costs or expenses with the use of fixed assets.

在固定资产使用寿命内
In the service life of fixed assets,

按照确定的方法对应计折旧额进行的
the depreciation of fixed assets

系统分摊就是固定资产的折旧
is the systematic allocation of depreciation amount according to the determined method.

影响折旧的因素包括账面原价
The factors affecting depreciation include the original book price,

累计折旧
accumulated depreciation,

固定资产减值准备
provision for impairment of fixed assets,

固定资产预计净残值
stimated net residual value of fixed assets

和固定资产尚可使用年限五个方面
and remaining useful life of fixed assets.

在计算折旧时对固定资产的残余价值
When calculating depreciation, the residual value

和清理费用只能人为估计
and liquidation cost of fixed assets can only be estimated artificially.

对固定资产的使用寿命
For the service life of fixed assets

由于固定资产的有形和无形损耗
due to the tangible and intangible loss of fixed assets

难以准确计算因而也只能估计
it is difficult to accurately calculate, so it can only be estimated

同样对固定资产减值准备的计提
similarly, the provision for impairment of fixed assets

也带有估计的成分
also has the estimated component,

因此固定资产折旧主要取决于
so the depreciation of fixed assets mainly depends on

企业根据其固定资产的特点制定的折旧政策
the depreciation policy formulated by the enterprise according to the characteristics of its fixed assets

在一定程度上具有主观性
which is subjective to a certain extent.

累计折旧的实质性程序包括哪些呢
What are the substantive procedures of accumulated depreciation?

通常包括
It usually includes

累计折旧的实质性程序一
the substantive procedures of accumulated depreciation: 1.

获取或编制累计折旧分类汇总表
Obtain or prepare the accumulated depreciation classification summary

复核加计是否正确
check whether the addition is correct

并与总账数和明细账合计数核对是否相符
and check whether it is consistent with the total amount of general ledger and Sub Ledger.

累计折旧的实质性程序二
Substantive procedures of accumulated depreciation: 2.

检查被审计单位制定的折旧政策和方法
Check whether the depreciation policies and methods formulated by the audited unit

是否符合相关会计准则的规定
conform to the provisions of relevant accounting standards

确定其所采用的折旧方法
and determine whether the depreciation methods adopted

能否在固定资产预计使用寿命内
can reasonably apportion the cost

合理分摊其成本
within the expected service life of the fixed assets

前后期是否一致
whether the previous and subsequent periods are consistent

预计使用寿命和预计净残值是否合理
and whether the expected service life and expected net residual value are reasonable.

《企业会计准则第4号―固定资产》明确规定
“Accounting standards for Business Enterprises No. 4 - fixed assets” clearly stipulates that

企业应当根据与固定资产有关的
enterprises should reasonably choose the depreciation method of fixed assets

经济利益的预期实现方式
according to the expected realization way

合理选择固定资产折旧方法
of economic benefits related to fixed assets.

可选用的折旧方法包括年限平均法
The available depreciation methods include life average method,

双倍余额递减法和年数总和法等
double declining balance method and total number of years method.

除非由于与固定资产有关的
Unless there is a significant change

经济利益的预期实现方式有重大改变
in the expected realization of economic benefits related to fixed assets

应当相应改变固定资产折旧方法
the depreciation method of fixed assets shall be changed accordingly

折旧方法一经选定不得随意调整
Once the depreciation method is selected, it shall not be adjusted at will

企业至少应当于每年年度终了
The enterprise shall, at least at the end of each year,

对固定资产的使用寿命
recheck the service life

预计净残值和折旧方法进行复核
estimated net residual value and depreciation method of the fixed assets

如果固定资产使用寿命预计数
If the estimated service life

于净残值预计数与原先估计数有差异
and net residual value of fixed assets are different from the original estimates

应当作相应调整
corresponding adjustments shall be made

累计折旧的实质性程序三
Substantive procedures of accumulated depreciation: 3.

复核本期折旧费用的计提和分配
Review the accrual and distribution of depreciation expenses in the current period.

包括了解被审计单位的折旧政策是否符合规定
Including knowing whether the depreciation policy of the audited company is in line with the regulations

计提折旧范围是否正确
whether the depreciation scope is correct

确定的使用寿命 预计净残值
whether the determined service life, estimated net residual value

和折旧方法是否合理
and depreciation method are reasonable

检查被审计单位折旧政策前后期是否一致
checking whether the depreciation policy of the audited company is consistent before and after

复核本期折旧费用的计提是否正确
checking whether the depreciation expense of the current period is correct.

检查折旧费用的分配是否合理
Check whether the allocation of depreciation expenses is reasonable

是否与上期一致
and consistent with the previous period

分配计入各项目的金额
whether there is significant difference

占本期全部折旧计提额的比例
between the proportion of the amount allocated to each item in the total depreciation provision of the current period

与上期比较是否有重大差异
and the comparison of the previous period

注意固定资产增减变动时
When the fixed assets increase or decrease

有关折旧的会计处理是否符合规定
pay attention to whether the accounting treatment of depreciation is in line with the regulations

查明通过更新改造 接受捐赠或融资租入
and find out whether the calculation of the increased depreciation expense

而增加的固定资产折旧费用计算是否正确
of fixed assets through renovation, accepting donation or financing lease is correct.

注册会计师在复核本期折旧费用的

注册会计师在复核本期折旧费用的计提是否正确时

When check whether the depreciation expense of the current period is correct

计提是否正确时需要关注
the certified public accountantneed to pay attention to:

一 已计提部分减值准备的固定资产
Whether the depreciation of fixed assets with partial provision for impairment

计提的折旧是否正确
is correct

按照《企业会计准则第4号―固定资产》的规定
According to “the accounting standards for Business Enterprises No. 4 - fixed assets”,

已计提减值准备的固定资产的应计折旧额
the accrued depreciation amount of the fixed assets for which the provision for impairment has been made

应当扣除已计提的固定资产减值准备累计金额
shall be deducted from the accumulated amount of the provision for impairment of fixed assets

按照该固定资产的账面价值
which shall be recalculated according to the book value

以及尚可使用寿命重新计算
and the remaining useful life of the fixed assets

确定折旧率和折旧额
determine the depreciation rate and the amount of depreciation

二 已全额计提减值准备的固定资产
Whether the depreciation of fixed assets for which the provision for impairment has been made in full

是否已停止计提折旧
has been stopped

三 因更新改造而停止使用的固定资产
Whether the depreciation of the fixed assets that have ceased to be used due to the renovation

是否已停止计提折旧
has been stopped;

因大修理而停止使用的固定资产
whether the depreciation of the fixed assets that have ceased to be used due to the overhaul

是否照提折旧
has been withdrawn

四 对按规定予以资本化的固定资产装修费用
Whether the decoration expenses of fixed assets that are capitalized according to regulations

是否在两次装修期间与固定资产尚可使用年限
in the shorter period between the two decoration periods and the remaining service life of fixed assets

两者中较短的期间内采用合理的方法
in a reasonable way

单独计提折旧
are depreciated separately

并在下次装修时将该项固定资产装修余额
and in the next decoration，the decoration balance of the fixed assets

一次全部计入当期营业外支出
is included in the non operating expenses of the current period

五 对融资租入固定资产发生的
For the fixed assets decoration expenses incurred by financing lease

按规定可予以资本化的固定资产装修费用
and which can be capitalized according to regulations,

是否在两次装修期间 剩余租赁期
Whether the depreciation is calculated separately

与固定资产尚可使用年限
by reasonable method

三者中较短的期间内
within the shorter period of two decoration period

采用合理的方法单独计提折旧
remaining lease period and the remaining service life of fixed assets

六 对采用经营租赁方式租入的固定资产
6. For the fixed assets rented in by operating lease,

发生的改良支出
whether the improvement expenditure incurred

是否在剩余租赁期与租赁资产
within the shorter period between the remaining lease term

尚可使用年限两者中较短的期间内
and the remaining service life of the leased assets

采用合理的方法单独计提折旧
is depreciated separately by reasonable method

七 未使用 不需用和闲置的固定资产
7. Whether the unused, unused and idle fixed assets

是否按规定计提折旧
are depreciated as required.

八 持有待售的固定资产折旧计提
8.Whether the depreciation provision of fixed assets held for sale

是否符合规定
meets the requirements.

累计折旧的实质性程序四
Substantive procedures of accumulated depreciation: 4.

将累计折旧账户贷方的本期计提折旧额
Compare the amount of depreciation withdrawn

与相应的成本费用中的折旧费用
in the current period by the credit of the accumulated depreciation account

明细账户的借方相比较
with the debit of the depreciation expense sub account in the corresponding cost expense

检查本期所计提折旧金额是否
and check whether the amount of depreciation withdrawn in the current period

已全部摊入本期产品成本或费用
has been fully amortized into the product cost or expense in the current period

若存在差异应追查原因
if there is any difference, the reason shall be traced

并考虑是否应建议作适当调整
and whether appropriate adjustment shall be proposed.

累计折旧的实质性程序五
Substantive procedures of accumulated depreciation: 5.

检查累计折旧的减少是否合理
Check whether the decrease of accumulated depreciation is reasonable

会计处理是否正确
and whether the accounting treatment is correct.

累计折旧的实质性程序六
Substantive procedures of accumulated depreciation: 6

检查累计折旧的披露是否恰当
check whether the disclosure of accumulated depreciation is appropriate

如果被审计单位是上市公司
If the auditee is a listed company

通常应在其财务报表附注中
in the notes to the financial statements

按固定资产类别分项列示
according to the category of fixed assets.

累计折旧期初余额 本期计提额
the opening balance of accumulated depreciation, the amount withdrawn in the current period,

本期减少额及期末余额
the amount decreased in the current period and the ending balance shall be itemized

本节内容是固定资产之累计折旧的实质性程序
This section is the substantive procedure of accumulated depreciation of fixed assets

谢谢大家
Thank you！