工厂为了进行生产,需要有各种各样的生产设备,分散安装在各个生产部门。为了管理好各种设备,生产(使用)部门、厂的设备管理部门和财务部门都要建立相应的台帐,并且要求三者的台帐相符,台帐和实物相符。随着工厂生产发展,新的生产线的引进,生产设备也随之增多,设备台帐越来越庞大.设备有折旧,到了使用期限需替换更新.因此,设备台帐不是静态的,而是动态的,即每年、甚至每月都 In order to carry out production, the factory requires a variety of production equipment and is installed in various production departments. In order to manage a variety of equipment, the production (use) departments, plant equipment management departments and financial departments must establish the corresponding account, and require the three accounts are consistent, accounting and physical objects match. With the development of the factory’s production, the introduction of new production lines, the increase in production equipment, the increasing number of equipment accounts, the depreciation of equipment, and the replacement of new equipment at the end of its service life. Therefore, equipment equipment accounts are not static but dynamic. , that is, every year, even every month