Load context
On first use: Read ../../CLAUDE.md to obtain scenario-level configuration (depreciation policy/asset classification/approval authority/inventory cycle).
/fixed-assets-master — Fixed Asset Management Main Process
Complete Fixed Asset Management Process
Step 1：折旧分析（月度）
→ 执行 depreciation-analysis
→ 确保折旧计提准确
Step 2：资产变动核查
→ 核查本月新增/减少资产
→ 新增资产：执行 asset-acquisition-review
→ 减少资产：执行 asset-disposal-review
Step 3: Inventory verification (periodic/when abnormal) → Verify consistency between books and physical assets → Inventory surplus: follow asset-disposal-review (reverse) → Inventory shortage: execute asset-disposal-review
Step 4: Impairment assessment (annual/when abnormal) → Assess impairment indicators → Calculate recoverable amount → Execute impairment treatment
Step 5: Comprehensive management report → Summarize issues found in Steps 1-4 → Output fixed asset health report
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## 第一步：折旧分析
**执行 Skill：** `depreciation-analysis`
□ Execution status: [Success/Failure/Partial success]
□ Depreciation this month: [XXX ten thousand] □ [FA] and [ERP] consistency: [✅ Consistent / ⚠️ Difference XXX ten thousand]
□ Depreciation anomalies: [✅ None / ⚠️ [X] items require inspection] □ Depreciation to be supplemented: [✅ None / ⚠️ [X] items require supplementation]
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## 第二步：资产变动汇总
**本月新增资产：**
□ Additions: [X] entries, [XXX ten thousand] □ Acquisition review completed: [✅ All / ⚠️ [X] items pending review]
□ New asset details: □ [Asset A]: [XXX ten thousand] — Review status [✅ Reviewed / ⚠️ Pending review] □ [Asset B]: [XXX ten thousand] — Review status [✅ Reviewed / ⚠️ Pending review]
**本月减少资产：**
□ Reductions: [X] entries, [XXX ten thousand] □ Total book net value: [XXX ten thousand] □ Disposal review completed: [✅ All / ⚠️ [X] items pending review]
□ Disposal type distribution: □ Sale: [X] entries, [XXX ten thousand] □ Scrapping: [X] entries, [XXX ten thousand] □ Inventory shortage: [X] entries, [XXX ten thousand]
□ Disposal gain/loss: [±XXX ten thousand] (profit/loss/net loss)
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## 第三步：盘点情况（定期核查时）
**盘点执行情况：**
□ Inventory cycle: [Annual/Semi-annual/Special] □ Inventory date: [YYYY-MM-DD] □ Assets to be counted: [X] units □ Assets counted: [X] units □ Inventory completion rate: [X%]
□ Books match physical assets: [X] units ✅ □ Inventory surplus: [X] units, [XXX ten thousand] — Processing status [Pending/Processed] □ Inventory shortage: [X] units, [XXX ten thousand] — Processing status [Pending/Processed] □ Pending verification: [X] units
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## 第四步：减值评估
**减值迹象检查：**
□ Impairment indicators exist: [Yes/No]
□ Assets with impairment: □ [Asset A]: [Book value XXX ten thousand] — Impairment indicators [Technological obsolescence/Idle/Damaged] □ [Asset B]: [Book value XXX ten thousand] — Impairment indicators [Market price decline]
□ Impairment provision for the period: [XXX ten thousand] □ Ending balance of impairment provision: [XXX ten thousand]
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## 第五步：生成固定资产综合管理报告
═══════════════════════════════════════ Fixed Asset Management Report Reporting period: [Monthly/Annual] Cut-off date: [YYYY-MM-DD] Report date: [YYYY-MM-DD] ═══════════════════════════════════════
【Core Conclusions】
Fixed asset health: [✅ Good / ⚠️ Needs attention / 🔴 At risk]
□ Depreciation status: [One-sentence summary] □ Asset changes: [One-sentence summary] □ Main risks: [One-sentence summary]
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
【I. Fixed Asset Overview】
□ Original value of fixed assets: [XXX ten thousand] □ Accumulated depreciation: [XXX ten thousand] □ Impairment provision: [XXX ten thousand] □ Book value: [XXX ten thousand]
□ Number of assets: [X] units/sets
□ Category distribution: □ Land and buildings: [XXX ten thousand] ([X%]) □ Machinery and equipment: [XXX ten thousand] ([X%]) □ Transportation equipment: [XXX ten thousand] ([X%]) □ Electronic equipment: [XXX ten thousand] ([X%]) □ Other: [XXX ten thousand] ([X%])
[II. Depreciation Status]
□ Depreciation for this month: [XXX ten thousand] □ Accumulated depreciation for this year: [XXX ten thousand]
□ Consistency between [FA] and [ERP]: [✅ Consistent / ⚠️ Discrepancy XXX ten thousand]
□ Depreciation anomalies: [✅ None / ⚠️ X items to be handled] □ Depreciation to be supplemented: [✅ None / ⚠️ X items to be supplemented]
[III. Asset Changes]
□ Additions this month: □ [X] new entries: [XXX ten thousand] □ Review status: [✅ All reviewed / ⚠️ X items pending review]
□ Reductions this month: □ [X] reduced entries: [XXX ten thousand] □ Total net book value: [XXX ten thousand] □ Disposal gain/loss: [±XXX ten thousand] □ Review status: [✅ All reviewed / ⚠️ X items pending review]
[IV. Inventory Status (if performed)]
□ Inventory date: [YYYY-MM-DD] □ Inventory completion rate: [X%]
□ Book-physical match: [X] units ✅ □ Inventory surplus: [X] units, [XXX ten thousand] — [✅ Handled / ⚠️ Pending handling] □ Inventory shortage: [X] units, [XXX ten thousand] — [✅ Handled / ⚠️ Pending handling]
[V. Impairment Status]
□ Impairment indicators: [✅ None / ⚠️ X items exist] □ Impairment recognized this period: [XXX ten thousand] □ Impairment provision at period end: [XXX ten thousand]
□ Major impaired assets: □ [Asset A]: [Impairment XXX ten thousand] — Reason [technological obsolescence] □ [Asset B]: [Impairment XXX ten thousand] — Reason [idle]
[VI. Comprehensive Risk Assessment]
□ Depreciation risk: [✅ Low / ⚠️ Medium / 🔴 High] □ Change compliance risk: [✅ Low / ⚠️ Medium / 🔴 High] □ Book-physical match risk: [✅ Low / ⚠️ Medium / 🔴 High] □ Impairment risk: [✅ Low / ⚠️ Medium / 🔴 High]
□ Overall health: [✅ Good / ⚠️ Needs attention / 🔴 At risk]
[VII. Pending Matters]
□ High priority: □ [To-do A] — [Description] — Responsible person [X] — Completion date [YYYY-MM-DD] □ [To-do B] — [Description] — Responsible person [X] — Completion date [YYYY-MM-DD]
□ Medium priority: □ [To-do C] — [Description] — Responsible person [X] — Completion date [YYYY-MM-DD]
[VIII. Matters for Attention in the Next Period]
□ [Matter for attention 1] □ [Matter for attention 2]
═══════════════════════════════════════ Prepared by: [Asset Administrator/Finance Manager] Reviewed by: [Finance Manager/CFO] ═══════════════════════════════════════
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## 升级触发条件
- 折旧差异 > [X] 万
- 资产处置损失 > [X] 万
- 盘亏 > [X] 万（须立即升级）
- 须补提大额折旧
- 减值损失 > [X] 万
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*Finance Skills — fixed-assets-master atomic skill*