问71:什么叫固定资产清查?该如何进行处理?固定资产清查是工会为确保其安全、完整以及价值保全等考量,按照要求于会计期末对所管理或使用的固定资产进行盘点的一种方法,目的是保证账实相符,如果出现账实不符,要按规定进行处理。一般情况下,固定资产清查的程序为:(1)会计核算部门或人员要结出固定资产的期末余额,包括数量和金额。(2)成立固定资产清查小组,小组成员一般包括会 Q 71: What is fixed asset inventory? How to deal with? Inventory of fixed assets is to ensure that its trade union to ensure its security, integrity and value preservation and other considerations, as required at the end of the accounting period for the management or use of fixed assets inventory method , The purpose is to ensure that accounts actually match, if the account does not match, according to the provisions of the deal. Under normal circumstances, the process of inventory of fixed assets: (1) accounting departments or personnel to make the closing balance of fixed assets, including the number and amount. (2) The establishment of fixed assets inventory team, team members generally include the meeting