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天地源: 天地源股份有限公司资产核销管理制度
Zheng Quan Zhi Xing· 2025-08-05 16:33
General Principles - The asset write-off management system aims to accurately measure the value of the company's assets, clarify the confirmation and measurement of asset loss write-offs, and standardize the accounting treatment and disclosure of asset loss write-offs to ensure the objectivity and authenticity of the financial situation [2] Asset Loss Write-off - Accounts receivable can be written off as bad debt loss if they meet certain conditions, such as the debtor declaring bankruptcy, being deceased, or being overdue for more than three years with evidence of inability to repay [4] - Other assets can be written off if a 100% impairment provision has been made and there is conclusive evidence that the asset has incurred a loss [3] Approval Process and Authority - The approval process for asset write-offs is tiered based on the amount, with different thresholds for the company president's office, board of directors, and shareholders' meeting [4] - The finance management department is responsible for summarizing bad assets that meet write-off conditions and submitting them for approval [4] - Approved write-offs must be processed in the accounting records promptly, and tax write-off procedures should be actively handled [4] Supplementary Provisions - Any matters not covered by this system will follow relevant laws, regulations, and accounting standards [6] - Amendments to this system must be proposed by the board of directors and approved by the shareholders' meeting [6] - The board of directors is responsible for interpreting this system, which will take effect upon approval by the shareholders' meeting [6]