大同社科赛斯mpacc暑期集训营开班

  大同会计专硕MPAcc复试英语专业词汇：fixed asset audit | 会计英语

The fixed asset audit procedures are for those assets that are expected to last more than just a year such as land, buildings, assets, and equipment. Fixed assets are primary resources for the business. Asset audit is necessary to do once a year to update all the records of assets in a proper manner.

固定资产审计程序是针对土地、建筑物、资产、设备等预计使用一年以上的资产。固定资产是企业的主要资源。每年进行一次资产审计，以适当的方式更新资产的所有记录。

Reconcile book value of assets to fixed assets register or mater file to ensure that the register that uses for the physical count is completed and accurate. Review the depreciation schedule: Accountant use depreciation schedule to calculate and control the depreciation expenses as well as accumulated depreciation.

将资产的账面价值与固定资产登记册或主控文件进行核对，以确保用于实物清点的登记册的完整和准确。审核折旧表:会计用折旧表计算和控制折旧费用和累计折旧。

The audit objective is simple! That assesses the adequacy and effectiveness of the internal controls over assets management. With the correct asset record, the financial balance sheet will also be accurate. 

审计目标很简单!评估资产管理内部控制的充分性和有效性。有了正确的资产记录，财务资产负债表也将是准确的。