5- شراء الأصول الثابتة:5.1 يجب أن ت

5- شراء الأصول الثابتة:5.1 يجب أن تكون عملية شراء الأصول الثابتة طبقاً للموازنة المعتمدة.5.2 في حالة الرغبة في شراء أصل غير معتمد ضمن الموازنة فإنه يجب تقديم طلب من الإدارة الطالبة للحصول على موافقة مدير عام الشركة بعد اعتماد مدير المشتريات وإبلاغ مسئولي الموازنة لإجراء التعديلات اللازمة.5.3 يجب ترقيم أي أصل ثابت حال شرائه واستلامه ويجب تثبيت الرقم على الأصل الثابت بحيث يكون من الصعب إزالته.5.4 يجب أن يضمن نظام الترقيم عدم تكرار الرقم حتى لو كانت الأصول في مواقع مختلفة.5.5 يجب أن يتم إجراء تأمين على كافة الأصول الثابتة بالشركة (باستثناء الأراضي) بتغطية مناسبة لقيمتها العادلة (السوقية).5.6 على جميع منسوبي الشركة العمل على حماية والمحافظة على أصول الشركة.5.7 على جميع منسوبي الشركة الإبلاغ عن أي ممارسات تفيد الإضرار بأصول الشركة او استخدام الاصول في غير غرض الاستخدام.5.8 ينبغي وجود سجل رقابي للأصول الثابتة باستخدام الحاسب الآلي يحتوي على جميع بنود الأصول الثابتة والتفاصيل المتعلقة بها مثل: التكلفة والعمر الإنتاجي المقدر (أو نسبة الإهلاك) والإهلاك المتراكم ومصروف الإهلاك السنوي وقيمة الخردة. الإضافات ومواقعها والمسؤولين عنها ومعلومات عن تاريخ امتلاكها والموردين.

النتائج (الإنجليزية) 1:

5. purchase of fixed assets:
5.1 must be fixed - asset purchase process in accordance with the approved budget.
5.2 If you want to buy out is not supported within the budget , it must submit a request from the requesting administration to obtain the consent of the Director of the company after the adoption of the Director of Procurement and inform officials of the budget to make the necessary adjustments.
5.3 should be out of any fixed numbering if you buy it and pick it up and figure must be installed on the original hard so that it is difficult to remove.
5.4 You must ensure that the numbering system not to repeat the number , even if the assets in different locations.
5.5 must be made to secure all of the company 's fixed assets (excluding land) to cover suitable for fair value (market).
5.6 All employees of the company to protect and preserve the assets of the company.
5.7 All employees of the company to report any practices stating damage to the assets of the company or the use of assets in non - purpose use.
5.8 There should be a regulatory record of fixed assets using a computer containing all fixed assets items and related details such as:
ü cost and the estimated useful life (or the proportion of depreciation) and accumulated depreciation expense and annual depreciation and the value of scrap.
 additions, locations and those responsible for them and information on the date of acquisition and suppliers.

النتائج (الإنجليزية) 2:

Purchase of fixed assets:
5.1 The purchase of fixed assets must be in accordance with the approved balance sheet.
5.2 If you wish to purchase an asset that is not supported within the budget, a request must be made from the requesting management to obtain the approval of the General Manager of the company after the approval of the purchasing director and inform the budget officials to make the necessary adjustments.
5.3 Any fixed asset must be numbered once it is purchased and received and the number must be installed on the fixed asset so that it is difficult to remove it.
5.4 The numbering system must ensure that the number is not repeated even if the assets are in different locations.
5.5 All fixed assets (excluding land) must be secured with appropriate fair (market) value coverage.
5.6 All employees of the company must work to protect and preserve the company's assets.
5.7 All employees of the Company should report any practices that are detrimental to the company's assets or the use of assets other than the purpose of use.
5.8 A computerfixed asset scoring record should contain all fixed asset items and related details such as:
• Estimated cost and production life (or depreciation ratio), accumulated depreciation, annual depreciation and scrap value.
• Extensions, locations, officials, and information on the date of ownership and suppliers.

النتائج (الإنجليزية) 3:

5、 Purchase of fixed assets:
5.1 the purchase process of fixed assets must be in accordance with the approved budget.
5.2 if you want to purchase an asset that does not support the balance sheet, it must be submitted to the application department for approval of the general manager of the company, the approval of the purchasing manager, and notify the budget officer to make the modification Necessary.
5.3 any fixed assets must be numbered, such as purchase and receiving, and the number must be installed on the fixed assets so that it is difficult to delete.
5.4 it must be ensured that the numbering system does not duplicate numbering, even if the asset is in a different location.
5.5 all fixed assets, including appropriate market coverage, must be ensured.
5.6 work for all employees of the company and maintain the company's assets.
5.7 all employees of the company shall report any damage to the company's assets or non use of assets.
5.8 there should be a computer-controlled fixed asset record containing all fixed asset items and relevant details, such as:
• cost, estimated production life, depreciation rate, annual depreciation expense and scrap value.
• add, location, owner and supplier history information.