上海某公司固定资产管理办法模板4（中英文对照翻译）

第五章  固定资产处置

Chapter V disposal of fixed assets

第十八条  符合下列情形之一的固定资产，应当按本办法规定进行处置：

1）、闲置的；

2）、达到报废期限或因技术原因不能安全有效使用的；

3）、盘亏及非正常损失的；

4）、其他依照国家规定需要处置的。

Article 18 Fixed assets that meet one of the following conditions shall be disposed in accordance with the provisions of these measures:

1）、Idle;

2）、It can not be used safely and effectively after reaching the retirement period or due to technical reasons;

3）、Inventory loss and abnormal loss;

4）、 Other matters that need to be disposed of in accordance with state regulations.

第十九条  固定资产处置方式包括调剂、转让、报废、报损等。

Article 19 The disposal methods of fixed assets include adjustment, transfer, scrapping, loss reporting, etc.

第二十条  固定资产转让。因功能调整或其他原因需要处置固定资产，由综合管理部填写《固定资产调剂申请单》，按程序审批同意，综合管理部办理调出手续。转让方式实行有偿转让。

Article 20 Transfer of fixed assets. If it is necessary to dispose of fixed assets due to functional adjustment or other reasons, the general management department shall fill in the application form for fixed assets allocation, approve and approve according to the procedures, and the general management department shall handle the transfer out procedures. The mode of transfer shall be paid transfer.

第二十一条  固定资产报废、报损、报失。由使用部门提出，由综合管理部组织有关人员进行鉴定后填写《固定资产报废申请单》，呈报批准（需上级部门批准的，应报上级有关部门），办理有关注销手续。对非正常损失的要查明原因、追究责任。

Article 21 Fixed assets shall be scrapped, reported for loss or loss. The user department shall propose and the general management department shall organize relevant personnel to conduct appraisal and fill in the application form for scrap of fixed assets, which shall be submitted for approval (if it is required to be approved by the superior department, it shall be submitted to the superior department concerned) and go through relevant cancellation procedures. The causes of abnormal losses shall be found out and the responsibility shall be investigated.

第二十二条  固定资产盘点和清查。综合管理部和财务部应每半年对账一次，每一年进行一次全面清查盘点，保证账实、账账一致。对清查盘点中发现的问题，应查明原因，由使用部门说明情况，编制《固定资产盘盈盘亏表》，经程序批准后，调整固定资产资产、资金账目。

Article 22 Inventory and check of fixed assets. The general management department and the financial department shall check accounts every half a year, and conduct a comprehensive inventory every year to ensure the consistency between the actual accounts and the accounts. For the problems found in the inventory check, the reasons shall be found out, the user department shall explain the situation, prepare the fixed assets inventory profit and loss statement, and adjust the fixed assets and capital accounts after the approval of the procedure.

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