太原钢铁固定资产减值准备流程.docVIP

New List 计提固定资产减值准备流程 1 计提固定资产减值准备流程 (Interpretations) 2 计提固定资产减值准备流程 计提固定资产减值准备流程 (Interpretations) Workflow Modeler: Business Process: 计提固定资产减值准备流程 Created: 2005-6-29 15:47:50 Changed: 2005-7-8 17:51:42 by Local user:lwq (Owner of local repository) Version: 0 Status: Draft 计提固定资产减值准备流程 It includes five activities: - 1.资产分类统计 - 2.计算资产价值 - 5.计提减值准备 - 6.审核 - 7.进行帐务处理 D： 营业外支出 C：固定资产减值准备 1.资产分类统计 is the responsibility of 集团会计室/综合会计 Each occurrence consumes time: In-Queue Dynamics: unlimited FIFO Out-Queue Dynamics: unlimited FIFO It accepts: - Workflow from Input: 固定资产明细帐 It delivers: - Workflow to Activity: 2.计算资产价值 2.计算资产价值 is the responsibility of 集团会计室/综合会计 Each occurrence consumes time: In-Queue Dynamics: unlimited FIFO Out-Queue Dynamics: unlimited FIFO It accepts: - Workflow from Activity: 1.资产分类统计 - 统计表 from Activity: 2.计算资产价值 (in the form of 低于市价) based upon a No condition for Decision Point: 4.资产价值与市价的比较 - 资产价目表 from Input: 3.市场价格 It delivers: - 统计表 to Activity: 2.计算资产价值 (in the form of 低于市价) based upon a No condition for Decision Point: 4.资产价值与市价的比较 - 统计表 to Activity: 5.计提减值准备 (in the form of 高于市价) based upon a Yes condition for Decision Point: 4.资产价值与市价的比较 4.资产价值与市价的比较 is the responsibility of 集团会计室/综合会计 Its discriminators are: - Yes 50.00% - No 50.00% 5.计提减值准备 is the responsibility of 集团会计室/综合会计 Each occurrence consumes time: In-Queue Dynamics: unlimited FIFO Out-Queue Dynamics: unlimited FIFO It accepts: - 统计表 from Activity: 2.计算资产价值 (in the form of 高于市价) based upon a Yes condition for Decision Point: 4.资产价值与市价的比较 It delivers: - 减值准备报告 to Activity: 6.审核 6.审核 is the responsibility of 股份总会计师 Each occurrence consumes time: In-Queue Dynamics: unlimited FIFO Out-Queue Dynamics: unlimited FIFO It accepts: - 减值准备报告 from Activity: 5.计提减值准备 It delivers: - 减值准备报告 to Activity: 7.进行帐务处理 7.进行帐务处理 is the responsibility of 集团会计室/综合会计 D： 营业外支出 C：固定资产减值准备 Each occurrence consumes time: In-Queue Dynamics: unlimited FIFO Out-Queue Dynamics: u