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qc1qc-tqqc-bao hiemqc-sldbao tqld nong thongpltq
nam moiHCMlshq30/4

Tài sản

Quy chế quản lý, sử dụng Tài sản trong trường Cao đẳng nghề Kỹ thuật - Công nghệ Tuyên Quang

Quy chế quản lý, sử dụng Tài sản trong trường Cao đẳng nghề Kỹ thuật - Công nghệ Tuyên Quang

Tài sản của trường Cao đẳng nghề Kỹ thuật - Công nghệ Tuyên Quang bao gồm: Đất và các công trình xây dựng, các loại máy móc thiết bị, trang bị, phương tiện làm việc, phương tiện vận chuyển, phương tiện đi lại, vật truyền dẫn, công cụ dụng cụ...
Theo dõi tài sản cố định, công cụ, dụng cụ nhà trường

Theo dõi tài sản cố định, công cụ, dụng cụ nhà trường

1. Tài sản cố định hữu hình: là những tư liệu lao động chủ yếu có hình thái vật chất thoả mãn các tiêu chuẩn của tài sản cố định hữu hình, tham gia vào nhiều chu kỳ kinh doanh nhưng vẫn giữ nguyên hình thái vật chất ban đầu như nhà cửa, vật kiến trúc, máy móc, thiết bị, phương tiện vận tải... 2. Tài sản cố định vô hình: là những tài sản không có hình thái vật chất, thể hiện một lượng giá trị đã được đầu tư thoả mãn các tiêu chuẩn của tài sản cố định vô hình, tham gia vào nhiều chu kỳ kinh doanh, như một số chi phí liên quan trực tiếp tới đất sử dụng; chi phí về quyền phát hành, bằng phát minh, bằng sáng chế, bản quyền tác giả...
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