Unit Guide能力单元指南

单元名称Unit Title:

Maintain asset and inventory records

资产与存货会计核算

单元编码Unit Code:

FNSACCT406A

版本号Version Number:

1

执行日期Implementation Date:

01-Jan-2007

制定人Unit Sponsor:

Business Arts and Info Tech

开发人Product Developer:

Business Arts and Info Tech

适用专业Program Area:

会计与财务Accounting & Finance

选用范围Product Level:

适用于全州范围的课程Available For Statewide Delivery

最近更新Last Updated:

12-Oct-2006

建议学时Nominal Student Teacher Hours:

18

Nominal Student Hours:

18

The Unit Guide supports delivery of this unit of competency. It:

本能力单元指南在能力单元教学中的作用：
1.  Provides teachers with advice to facilitate learning, and to collect and assess evidence for reporting
achievement of the unit of competency;

1、在促进教学、收集和评估证明能力单元成绩的证据方面，为教师提供建议。
2.  Supports Institute and teacher compliance with AQTF standards;

2、为培训机构和教师遵循澳大利亚质量框架体系标准提供支持。
3.  Informs course planning, monitoring and continuous improvement, and outcome reporting;

3、为课程的计划、控制、改进和成果报告提供信息。
4.  Provides learning and assessment information for students through the Student Assessment Guide(SAG).

4、通过学生考评指引为学生提供学习和考评的相关信息。
Teachers and other users may select and print one or more sections, or select and print the whole
unit guide.

教师及其他使用者可选择和打印能力单元指引的全部或部分内容

Part段落

Contents内容

You will find information, such as:提供的信息

1

Introduction介绍

•    Unit Purpose单元目标

•    Grading课程类别

•    Nominal delivery hours 建议学时

•    Early warning("key alerts") of issues important for delivery of training and evidence collection

在能力单元培训及证据收集前的重要提示

2

Unit of Competency
information

能力单元信息

•    The complete text of the unit of competency. This may be from a training package or be a locally developed unit by TAFE NSW or other RTO.

能力单元的正文。必须是来源于一个培训包或由TAFE南威尔士或其他组织开发的地方性能力单元

The definitive source of training package units is the National Training Information Service database
www.ntis.gov.au

权威性的培训包能力单元来源于联邦培训信息服务数据库

3

Assessment Information

考评信息

•    Web links to generic "Policy & Guidelines".

官方“政策与指导方针”的网页链接

•    Guidelines for the collection of sufficient evidence for the learner's achievement of the unit of competency

为收集充足证据以证明学员已达到能力单元要求提供指引

•    Suggested tools for evidence collection in different training and assessment contexts

为不同培训和考评的证据收集提供建议方式

•    How to record and report the outcomes of assessment of a learner's evidence

如何记录和报告学员考评证据成果

4

Delivery Information

教学信息

•    Web links to generic "Policy & Guidelines".

官方“政策与指导方针”的网页链接

•    Strategies for learning facilitation for students in different training contexts, including strategies for integrated delivery

不同培训内容（包括综合培训）中，为学员提供学习资源的策略

•    OH & S and Environmental protection issues

职业健康与保健及环境保护条款

•    Delivery in specific contexts

特殊内容的教学

5

Resources 资源

•    Teaching and learning resources: books, electronic media, Internet and Intranet resources

教学资源：书本、电子媒介、互联网及内部网资源

•    Teacher and assessor requirements

教师及考评者要求

•    Physical resources

物质资源

•    Student purchases

学员应购买的资源

6

Administrative Data

管理资料

•    Data for program planning, monitoring and outcome reporting

课程计划、控制及成果报告的资料

•    Copyright

著作权

1. INTRODUCTION介绍
1.1 Unit Purpose单元目标

On successful completion of this unit you should have the knowledge and skills required to perform functions associated with the maintenance of records for fixed assets and inventory.

成功完成本单元后，可获得固定资产和存货会计核算所要求的知识和技能。

1.2 Grading课程类别

Grade Code: 类别代码

58 : Cat A Graded

* This is a Category A assessment.
A 类课程
* Student Records requires an Exam Mark and a Class Mark.
学员成绩包括一个考试成绩和平时成绩
* The Class Mark is locally set and locally marked.
平时成绩在教学当地进行并评分
* The Exam Mark is centrally set and centrally marked.
考试成绩由中心进行并评分
* Results are reported as DISTINCTION, CREDIT, PASS, FAIL.
最终成绩等级为：DISTINCTION, CREDIT, PASS, FAIL.
To achieve a particular grade all the following must apply:
最终成绩等级评定方法：
GRADE       CLASS MARK(%)   EXAM MARK (%)   AVERAGE (%)
DISTINCTION      >= 40           >= 80               >= 78
CREDIT               >= 40           >= 67               >= 68
PASS                 >= 40           >= 47               >= 50
Average refers to the average of the exam and the class marks
平均值是指考试成绩与平时成绩的平均
All other cases FAIL
其它情况为不及格
(>= means a mark of "more than or equal to")
>= 是指成绩高于或等于

1.3 Hours学时

Nominal Student Teacher Hours:

18

Nominal Student Hours:

18

Duration Comments

1.4 Key Alerts重要提示

1.5 Enrolment Requirements环境要求

2. UNIT OF COMPETENCY INFORMATION

2.能力单元信息

2.1 Unit Descriptor

2.1单元综述

This unit describes those functions associated with the maintenance of records for fixed assets and inventory.

本单元包括与固定资产和存贷核算的特定技能。

2.2 Elements of Competency and Performance Criteria

2.2  能力要素及行为标准

ELEMENTS要素

PERFORMANCE CRITERIA行为标准

1.

Comply with organisational asset acquisition procedures

与企业资产取得程序一致

1.1

Approval and authorisation for purchase of assets is obtained

资产购买有相应报批程序

1.2

Quotes are obtained and other organisational purchase procedures are followed

取得报价单，并遵循企业购买资产的其他程序

1.3

All asset purchases documentation and invoices are reconciled

所有资产购买凭证和发票经过核对

1.4

Assets received are checked for compliance with the quantity and quality as per documentation

根据资产购习凭证核对收到的数量和质量

2.

Reconcile asset register and inventory records to general ledgers

将资产登记表、存货记录与分类账核对

2.1

All asset expenditures are reconciled in accordance with organisation's policies, procedures and practices to the accounting records

所有资产购置支出与企业的规定、程序一致，且会计核算完整。

2.2

Discrepancies are identified and actioned according to organisation's policies, procedures and practices

根据企业的规定、程序和惯例确定成本差异

3.

Record inventory flows

存货流转核算

3.1

Purchase of inventory is recorded in subsidiary ledger

存货购买已记入明细账

3.2

Periodic and perpetual records are maintained

存货记录采用永续盘存制或实地盘存制

3.3

Inventory flow assumptions are applied as appropriate

采用适当的存货发出核算方法

3.4

Inventory is valued using appropriate valuation rules

采用适当的存货结余核算方法

4.

Recognise new assets and asset categories

新资产或资产类别的确认

4.1

New asset categories are identified where appropriate

恰当的确定新资产的类别

4.2

Proforma for input of asset details is prepared and processed accurately and in a timely fashion

资产取得的详细信息记录、传递方式正确、及时。

5.

Prepare schedules and ad hoc reports

编制表格和电子报告

5.1

Depreciation expense is updated regularly according to depreciation schedule

根据折旧计提表及时核算折旧费用

5.2

Spreadsheets/ad hoc reports are prepared as requested

需要时编制电子表格

6.

Record disposal of fixed assets

固定资产处置的核算

6.1

Assets are disposed of in accordance with organisational procedures and relevant legislative requirements.

根据企业的程序和相关规定处置固定资产

6.2

Disposal price data is obtained and entered into accounting records

核算资产处置的价格

6.3

Accounting procedures are followed for the removal of assets from ledger and asset register

从资产登记表、分类账注销资产

2.3 Range Statement

2.3报告范围

Documentation may include:

所包含的文件

·          purchase requisitions

·          申购单

·          purchase orders

·          订购单

·          Quotes

·          询价单

·          delivery reports

·          送货单

·          invoice from suppliers

·          购货发票

Asset expenditures may include:

资产支出包括：

·          inventory

·          存货

·          materials

·          材料

·          equipment

·          设备

·          land and buildings

·          士地、房产

·          freight in

·          运费

·          insurance in transit

·          运输保险费

·          installation and testing costs

·          安装、测试费

Organisation's policies, procedures and practices may include:

企业规定、程序和惯例包括：

·          maintenance of capital expenditure items

·          资产支出项目记录

·          preparation of reconciliation reports

·          核对报告编制

·          stock takes

·          存货流转

·          inventory management

·          存货管理

Inventory valuation rules may include:

存货计价方法包括

·          first in first out

·          先进先出法

·          weighted average

·          加权平均法

·          specific identification

·          个别计价法

Inventory flow assumptions may include:

存货流转假设包括

·          cost

·          成本

·          net realisable value

·          净变现价值

·          calculations based on gross margins

·          边际毛利计算

Ad hoc reports may include:

表格包括：

·          depreciation schedule

·          折旧计提表

·          asset register

·          资产登记表

·          total purchase and disposals for a period

·          分阶段购买、处置清单

·          spreadsheets

·          电子表格

·          output from dedicated fixed asset software

·          专业固定资产管理软件输出表

·          inventory turnover analysis

·          存货流转分析

Relevant legislation may include:

相关法律：

·          Consumer Credit Code顾客信用编码

·          Privacy Act个人隐私

·          Secrecy Laws保密法规

·          Australian Consumer and Competition Commission (ACCC) 澳大利亚消费及竞争法

·          Financial Institutions (FI) Code金融机构编码

·          Credit Reference Association of Australia (CRAA) 澳大利亚信用评级协会

·          Electronic Funds Transfer (EFT) 电子资金转账

·          Code of Conduct

·          Financial Transaction Reports Act 金融交易报告规定

·          Cheques and Payment Orders Act 支票及结算规定

·          Corporate Law 公司法

·          Commercial Tenancies Act 商业租赁规定

·          Land Tax Assessment Act 士地税征收规定

·          Prescribed Payments Act 指定结算规定

·          Payroll Tax Assessment Act 工资税征收规定

·          Australian Accounting Standards 澳大利亚会计准则

·          Stamp Duties Act 印花税征收规定

·          Taxation Assessment Act 税收征收规定

·          Bills of Exchange Act 票据结算规定

Disposal price data may include:

处置价格包括

·          cash 现金

·          cost of removal 处置费用

·          restoration expenses 重建费用

·          trade-in amount 折价金额

·          other costs associated with disposal与处置相关的其他费用

2.4 Evidence Guide

2.4 证据指南

Overview of assessment requirements

考评要求综述

To achieve competency in this unit, a person must be able to demonstrate:

达到本单元的能力要求，学员必须达到：

·          knowledge of organisational policies and procedures

·          了解企业规定与程序

·          knowledge of inventory valuation rules

·          了解存货计价方法

·          knowledge of inventory flow assumptions

·          了解存货流转假定

·          knowledge of relevant legislation

·          了解相关法律

·          ability to comply with organisational asset acquisition procedures

·          遵循资产取得程序的能力

·          ability to reconcile asset register and inventory records to general ledgers

·          资产登记表、存货记录与分类账的对账能力

·          ability to record inventory flows

·          存货流转的记账能力

·          ability to recognise new assets and asset categories

·          确定新资产和新资产分类的能力

·          ability to prepare schedules and ad hoc reports

·          编制表格和电子表格的能力

·          ability to record disposal of fixed assets

·          固定资产处置的记账能力

Required Skills and Knowledge

技能及知识要求：

Knowledge requirements include:

知识要求：

·          organisational procedures for asset acquisition

·          企业资产取得的程序

·          fixed asset register software

·          固定资产登记软件

·          depreciation schedules

·          折旧计提表

·          reconciliation process

·          核对程序

·          knowledge of banking processes

·          银行结算知识

·          general ledgers

·          总账

·          information systems including spreadsheets

·          电子表格信息技术

Skills requirements include:

技能要求：

·          organising and planning skills

·          组织计划技巧

·          reporting skills

·          报告技巧

·          problem solving skills

·          问题解决技巧

·          numeracy skills

·          计算技能

·          computer operating skills

·          计算机应用技能

Critical aspects of evidence

证据标准：

Evidence required for demonstration of consistent performance:

证明达到并持续拥有能力的证据要求

·          Competence in this unit must be assessed over a period of time in order to ensure consistency of performance over the Range of Variables and contexts applicable to the work environment.

本单元能力的考评必须有一定的时间跨度，以保证能力在变化的环境和不同的工作环境下具的可持续性。

Delivery/assessment relationship to other units:

与其他单元在教学与测试上的关系

·          This unit may be assessed on its own or it may be assessed with other units that cover related skills and knowledge.

本单元右单独测试也可与其他技能和知识相关的单元同时测试

·          Evidence is most relevant when provided through an integrated activity, which combines the elements of competency for the unit, or a cluster of units of competency.

在由本单元能力要素或一组能力单元组成的综合性活动中所取得的证据将更为相关

Assessment requirements

考评要求：

Method of assessment:

考评方法：

·          For valid and reliable assessment of this unit, evidence should be gathered through a range of methods to indicate consistent performance.

·          为了考评的有效性和可靠性，必须通过不同的方法收集证据以证明能力的可靠性。

·          Assessment of this unit of competence will usually include observation of processes and procedures, oral and/or written questioning on underpinning knowledge and skills and other methods as required.

本能力的一般考评方式有：观察处理过程和程序、对基础知识和技能的口试或笔试等。

Context of assessment:

考评的内容：

·          Assessment of performance requirements in this unit should be undertaken within the financial services industry context and should cover aspects of personal/financial responsibility and accountability.

·          对本单元能力的考评应该在财经服务业范围内，并包含个人（财务）的责任和会计能力。

·          Aspects of competency, including the attainment of relevant knowledge and skills, may be assessed in a relevant workplace, a closely simulated work environment, or other appropriate means that clearly meet industry competency requirements.

·          是否达到相应知识和技能的测试，应该在相应的工作场所、仿真的工作环境或其他符合行业能力要求的条件下进行。

Resources required for assessment:

考评所需的资源

·          Assessment of this unit of competence requires access to suitable resources to demonstrate competence.

·          本能力单元的考评需要有恰当的资源

·          Assessment instruments, including personal planner and assessment record book.

·          考评工具包括针对个人的计划及考评记录手册

·          Access to registered provider of assessment services.

由已注册的考评机构提供考评

Key Competencies

关键能力

Key Competency

关键能力

Examples of Application

实例

Performance
Level

能力等级

How can information be collected, analysed and organised?

如何收集、分析和组织信息？

Information of assets acquisition will be collected and recorded on the appropriate assets register.

收集资产取得的信息，正确填写资产登记表

2

How are ideas and information communicated within this competency?

本能力内，意见、信息如何沟通？

Communication will be applied when obtaining approval and authorisations for the purchase of assets

在购买资产申请、报批过程中锻炼信息沟通技巧

2

How are activities planned and organised?

行为如何计划和组织？

Assets are classified according to category type

根据资产类别进行分类

2

How are problem solving skills applied?

问题解决技巧如何具体应用？

Problem solving skills will be applied when discrepancies are identified when reconciling general ledgers.

在总账核对中，进行差异确认、解决，锻炼问题解决能力

2

How are mathematical ideas and techniques used?

数学知识和技巧如何具体运用？

Mathematical ideas and techniques will be applied when reconciling inventory records and general ledgers

在存货记录与总账核对中锻炼数学技巧

2

How is use of technology applied?

信息技术如何具体应用？

Technology will be applied with the utilisation of computers, organisational accounting software systems, spreadsheet applications and telecommunication devices.

在计算机运用、企业会计软件应用、电子表格应用、电子通讯设备应用中应用信息技术

2

How is team work used within this competency?

本能力内，团队工作能力如何得到具体应用？

Teamwork will be required when obtaining approvals and authorisation for the purchases of assets.

在资产购置申请、报批中锻炼团队工作能力

2

2.5 Pre-requisites预修课程

Combiner

Unit Code

Name

2.6 Co-requisites并修课程

Combiner

Unit Code

Name

2.7 AQF Unit Level澳大利业质量框架体系等级

等级Level:

四级证书Certificate IV

2.8 Unit Weighting单元权重

Weight:

0

2.9 Additional Information from the Training Package

2.9 来自于培训包的其他信息

3. ASSESSMENT INFORMATION

3. 考评信息

Teachers are required to be aware of all policies and guidelines, AQTF standards and legislative requirements for assessment of this unit of competency. These policies and guidelines can be accessed from the Policies & Guidelines link on the unit details page of CIDO or the DET intranet Unit Guide (Writer's Manual) website at: https://detwww.det.nsw.edu.au/tsss/edusyssupport/cis/unitguide/poliguid/index.htm
教师必须了解与本单元考评相关的所有政策方针、澳大利亚质量框架标准和相关法律法规要求。政策方针可从以上网页下载。

3.1 Guidelines for the collection of sufficient evidence

3.1 收集充分证据指南

It is important that in the spirit of the Training Package requirements, learners demonstrate consistency in their ability to work effectively in a business environment. Therefore, assessment should provide learners with numerous practical and integrated activities, which mimic this requirement. Sufficient evidence of achievement would require the learner to demonstrate their ability to deal with a range of events, dealing with different issues inmore than one situation.

根据培训包的要求，学员应证明其拥有在企业工作环境下运用能力有效工作的可持续性。因此，考评中应为学员提供各种实践机会及综合性活动，以模拟这一要求。证据必须表明学员在多于一种状况下处理不同事件的能力。

In the context of the financial services industry, a single method of assessment would not be considered adequate to determine competence.

在财经服务行业内，不能只凭单个的考评方法确定能力是否达到。

A person who demonstrates competence in this unit must be able to provide evidence that they have the knowledge and skills required to compile data and prepare financial reports.

学员必须能够证明其拥有汇编财务数据和编制财务报告的知识和技能。

Section 2.4 provides advice to inform and support appropriate assessment of this unit. It contains an overview of the assessment requirements followed by identification of specific aspects of evidence that will need to be addressed in determining competence.

Section 2.4提供了如何进行恰当考评的建议，包括考评要求概述及之后的特定考评证据的辨别。

The following aspects of evidence (AE1 to AE8) are a distillation of the performance criteria and knowledge and skills required to demonstrate competence in this unit.

下文中的证据条款（AE1 to AE8）是证明已达到本单元能力的行为标准、知识和技能的综述。

Evidence that the learner can:

证据证明学员可达到：

·          AE1     Ability to comply with organisational asset acquisition procedures

·          AE1    遵循企业资产购置程序的能力

·          AE2     Ensure that expenditure is properly authorised

·          AE2     确保开支是经过授权的

·          AE3     Prepare reports so that they comply with accounting standards and organisational policies and procedures.

·          AE3    编制与会计准则、企业规定、程序相一致的报告

·          AE4     Describe and analyse the various ways in which a report could be produced.

·          AE4    描述及分析会计报告产生的不同的方式。

·          AE5     Prepare and present reports from the perspective of the role of an accountant, producing management information/accounts

AE5    从一个会计师的角度编制和提供会计报告和管理信息

AE6     Inventory valuations used are appropriate

·          AE6     采用适当的存货计价方法

·          AE7     Accounting procedures are followed for the removal of assets

·          AE7     处置资产时遵循会计程序

·          AE8   Calculate depreciation and prepare accounting entries

AE8    计算折旧并编制会计分录

3.2 Suggested Assessment Strategies

3.2 考评策略建议

Practical exercises

实训：

Learners may complete a range of practical exercises where they are required to:

学员应完成一系列的实训，内容为：

·          Apply their knowledge of inventory valuation rules

·          存货计价

·          Apply their knowledge of inventory flow assumptions

·          存货流转假设

·          Reconcile asset register and inventory records to general ledger

·          资产登记表、存货记录与总分类账核对

·          Record inventory flows

·          存货流转核算

·          Recognise new assets and asset categories

·          新资产、新资产类别确认

·          Prepare schedules and adhoc reports

·          表格、电子表格编制

·          Record disposal of fixed assets

·          固定资产处置

Final examination

期末考试

The examination would comprise problems and questions to be drawn from the following:

考试范围：

·          record inventory flows

·          存货核算

·          inventory and asset management

·          存货、资产管理

·          prepare required reports

·          编制相应报告

The application of an external final examination would provide a summative assessment that will:

外部的期末考试提供了综合性的考评：

·          allow the learner to demonstrate competency in describing and analysing information within a financial services context and within accounting framework and standards

·          使学员能够示范其在财经服务业内、会计框架和标准上描述分析信息的能力。

·          to enable the assessor to measure the learner’s ability to identify and process information that is both complex and integrated, within accounting framework and standards.

·          使考评员能够评价学员在会计框架、标准下，辨别、传递复杂综合信息的能力。

3.3 Recording and Reporting of Assessment

3.3 记录及报告考评结果

Assessment Table考评表

Assessment Component

单元

Assessment Method/Tool No

考评方法编码

Assessment Method/Tool

考评方式

Aspects of Evidence

证据要求

Assessment Component

单元

CLASS MARK

1

Practical exercises/short answer

All

EXAM MARK 1

2

Final exam

All

3.3.1 Criteria for performance level grading

成绩等级评定标准：

To receive a Credit Grade, learners must first satisfy all the criteria for a Pass Grade plus demonstrate:

为取得“Credit”等级，学员必须达到“Pass”等级全部条件及下列要求：

·          Interprets data to make decisions

·          综合数据进行决策

·          Applies solutions to a range of problems

·          解决一组问题

·          Performs consistently throughout the unit

·          整个能力单元内表现稳定

·          Executes tasks accurately and efficiently

·          完成任务准确有效

·          Suitable corporate presentation of reports

·          良好的团体报告陈述能力

To receive a Distinction, learners must first satisfy all the criteria for a Credit Grade plus demonstrate competence according to the following criteria:

为达到Distinction 等级，学员必须达到Credit 等级的所有标准及以下标准。

·          Presentation of work reflects best practice of organisational standards

·          组织标准的良好运用能力。

·          Reports reflects superior reporting skills in organising and assessing information for relevance, accuracy and completion

·          提交的报告反映出其在组织与评定相关性、准确性和完整性的信息上，具备良好的报告技巧。

·          Ability to identify and suggest solutions for a range of problems

·          为一组问题确定和建议解决方案的能力

·          A high degree of analysis and interpretation is displayed

·          优良的分析与阐释能力

·

3.4 Recognition

3.4.1 Unit Equivalence Arrangements

3.4.2 Pre-arranged RPL

3.5 Assessment in specific contexts

3.6 Assessment Requirements for Students

3.6 学生的考评要求

You may be required to complete a range of practical exercises and case studies and a final exam for assessment in this unit. Your result will be GRADED. To achieve a PASS grade you should demonstrate that you have the knowledge and skills required to perform functions associated with the maintenance of records for fixed assets and inventory.

学员要求完成一组实训、一个课程测试和一个期末考试。成绩采用等级评分制。为取得及格成绩，学员必须能够证明拥有固定资产、存货核算的能力。

To receive a Credit Grade, you must first satisfy all the criteria for a Pass Grade plus demonstrate:

为达到Credit 等级，学员必须达到及格（Pass）的所有标准及以下条件：

·          Interprets data to make decisions

·          综合数据进行决策

·          Applies solutions to a range of problems

·          解决一组问题

·          Performs consistently throughout the unit

·          整个能力单元内表现稳定

·          Executes tasks accurately and efficiently

·          完成任务准确有效

·          Suitable corporate presentation of reports

·          良好的团体报告陈述能力

To receive a Distinction, you must first satisfy all the criteria for a Credit Grade plus demonstrate competence according to the following criteria:

为达到Distinction 等级，学员必须达到Credit 等级的所有标准及以下标准。

·          Presentation of work reflects best practice of organisational standards

·          组织标准的良好运用能力。

·          Reports reflects superior reporting skills in organising and assessing information for relevance, accuracy and completion

·          提交的报告反映出其在组织与评定相关性、准确性和完整性的信息上，具备良好的报告技巧。

·          Ability to identify and suggest solutions for a range of problems

·          为一组问题确定和建议解决方案的能力

·          A high degree of analysis and interpretation is displayed

·          优良的分析与阐释能力

4. DELIVERY INFORMATION

4. 教学相关信息

Teachers are required to be aware of all policies and guidelines, AQTF standards and legislative requirements for delivery of this unit of competency. These policies and guidelines can be accessed from the Policies & Guidelines link on the unit details page of CIDO or the DET intranet Unit Guide (Writer's Manual) website at: https://detwww.det.nsw.edu.au/tsss/edusyssupport/cis/unitguide/poliguid/index.htm
教师必须了解与本单元考评相关的所有政策方针、澳大利亚质量框架标准和相关法律法规要求。政策方针可从以上网页下载。

4.1 Delivery Strategies

4.1 教学策略

This unit content is suitable for face to face delivery in a workplace, classroom or other suitable venue. It is also suitable for delivery, for example, through self-paced or external delivery systems. Additional resources will be required where any form of flexible delivery is required.

本单元适应于在工作场所、教室或其他适当场所面对面教学。也适用于其他适当的教学方式，例如，自学或海外教学。其他弹性的教学方式需要补充辅助的教学资源。

On-line learning may require the learner to read a range of material posted electronically or included with introductory note packages or Learner Guidance materials. Learners may then attempt various on-line or flexible delivery sessions and exercises including or involving research, accessing legislation, short quizzes, worksheets, topic tests or problem solving exercises.

网上教学要求学员阅读一定的电子资料、入门信息、学员指南等材料。学员应完成各种各样的网上或其他型式的练习，包括调查、法规查找、小测验，工作列表，单元测验或问答练习。

4.2 Environmental Responsibilities

4.2 环境保护责任

4.3 Occupational Health and Safety

4.3 职业保健和安全

Teachers are required to be aware of OHS policies and guidelines, and legislative requirements. These policies and guidelines can be accessed from the Policy & Guidelines link on the unit details page of CIDO or the DET intranet Unit Guide (Writer's Manual) website at: https://detwww.det.nsw.edu.au/tsss/edusyssupport/cis/unitguide/poliguid/index.htm
教师必须了解职业保健和安全的政策方针及法律法规要求。以上职业保健安全的政策方针可从以上网页下载。

4.4 Associated Legislation and Policy Information

4.4相关的法律政策信息

4.5 Delivery in specific contexts

4.5 特殊内容的教学

5. RESOURCES

5. 资源

5.1 Teaching and Learning Resources

5.1 教学资源（建议教材）

Dumbrell, Gavin 2006, Financial Accounting in Australia, National Core Accounting, Randwick.

National Institute of Accountants 2005, Financial Accounting: A Practical Approach.

Shield, Robert and John Hudleston 2005, Financial Accounting and Company Accounts (Revised), Pearson Education, Frenchs Forest.

5.2 Teacher and Assessor Requirements

5.2教师及考评员要求

AQTF Standard 7 requires each member of the RTO's staff who is involved in training, assessment or client service is competent for the functions they perform.  For more information, refer to the AQTF Standards for RTOs at:
http://antapubs.dest.gov.au/publications/publication.asp?qsId=726
澳大利亚质量框架体系标准7要求注册培训机构的每一个参与培训、考评或代理服务的员工必须具有从事其工作的能力。关于澳大利亚质量框架体系标准中注册培训机构的进一步信息可至以上网址检索。

VOCATIONAL QUALIFICATIONS
职业资格

Trainers and assessors must have the minimal educational qualifications as described in the AQTF Standards 7.3 and 7.4 for RTOs.

培训员及考评员性必须取得澳大利亚质量框架体系标准---注册培训机构条款7.3、7.4所要求的最低教育从业资格证书。

Teachers/trainers/assessors must be able to demonstrate current vocationalcompetence. Usually this requires completion of a relevant degree, diploma or other vocational qualification.  The vocational competencies must be at least at the level of the competencies being delivered and/or assessed.
教师、培训员必须能够示范当前的职业能力。一般应拥有相关学位、文凭或其他职业资格。其职业能力至少应超过所教学或考评的能力水平。

Note - A person with a qualification in a vocational area that is different from the course in which the unit is delivered may also meet the requirements to deliver the unit.
备注：拥有其他行业证书的人员必须满足所任教学单元所属行业的相关要求。

Appropriate vocational qualifications include a Degree with a major in Accounting or Finance, meeting the educational requirements for membership of the Australian Society of Certified Practicing Accountants, Institute of Chartered Accountants; and the National Institute of Accountants.

有效的职业证书包括主修会计或财经的学位，并能满足澳大利亚公众注册执业会计师协会、注册会计师协会、联邦会计师协会会员的教育要求。

RELEVANT EXPERIENCE
相关经验：
Teachers/trainers must be able to demonstrate a broad perspective and depth of
understanding of the vocational area based on current and relevant experience in the industry or community sector.  Usually, this will be a minimum of three years experience gained no longer than five years previously.  It may have been gained through employment, professional development, industry or community liaison, return to industry programs, community service or a combination of these and other relevant methods.

立足于其行业先进、相关的经验，教师、培训员必须能够展示其对职业领域了解的前瞻性和深度。一般而言，需要五年之内不少于三年的实践经验。经验的取得方式可以是全职、职业发展、行业或团体联络、企业项目合作、团体服务或以上方式的组合等等。

5.3 Essential Physical Resources

5.3 基本物质资源

·          workplace or simulated workplace

·          工作场所或模拟工作场所

·          appropriate technology

·          适当的技术

·          instruction room

·          实验室

·          Documents, Policies and Procedures

·          文件、政策和程序

5.4 Student Resource Requirements

5.4 学生资源要求

Your teacher will advise you of your requirements for this unit.

教师必须告知学生本单元所要求的资源

6. ADMINISTRATIVE

6.行政管理

6.1 Unit Code FNSACCT405A

6.1  单元编码：FNSACCT406A

6.2 Unit Title  单元名称 Maintain asset and inventory records

6.2 单元名称：资产和存货核算

6.3 Version Number   1

6.3 版本号：1

6.4 Implementation Date   01-Jan-2007

6.4 更新日期：2007.1.1

6.5 Availability Status   Current

6.6 Training Packages   Financial Services

6.7 Unit Sponsor   Business Arts and Info Tech

6.8 Program Area  Accounting & Finance

6.8 课程领域：会计与财经

6.9 Product Developer  Business Arts and Info Tech

6.9 单元开发：Business Arts and Info Tech

6.10 Field of Education 081101 Banking and Finance

6.10 教育领域：银行财经业

6.11 Animal Use Category Animals Are Not Used

6.11 动物利用类别：禁用动物

6.12 Nominal Student Teacher Hours   18

6.12 建议教学学时：18

6.13 Nominal Student Hours   18

6.14 Annual Hours Curriculum   18

6.14 年度教学学时：18

6.15 Selected Study Program Yes

6.15 是否可选课程：是

6.16 Locally Developed  No

6.16 是否当地开发：否

6.17 Copyright Statement

6.17 版权说明

The State of NSW Department of Education and Training holds copyright of the material developed by TAFE NSW for sections 1, 3, 4, 5 & 6 materials in this Unit Guide.

本单元1、3、4、5、6章节由TAFE 南威尔士开发，由南威尔士州教育培训部拥有版权。

The Commonwealth holds copyright of material in section 2 of this Unit Guide which is copied directly from a Training Package.

第2章节直接摘录于培训包，由联邦政府拥有版权。

The Commonwealth gives permission to trainers and teachers to make copies of the information from the Training Package by photocopying or other duplicating processes for use within their training organisations or in a workplace where the training is being conducted. The permission does not however extend to the making of copies for use outside the immediate training environment for which they are made, nor the making of copies for hire or resale to third parties.

联邦政府授权培训员、教师以复印或其他复制方式从培训包中考贝信息，并用于组织或工作场所中组织培训。但不得用于培训场所以外，也不得出租或转售给第三方。
For permission to use Commonwealth copyright material outside these guidelines contact the Department of Education, Science and Training (DEST) Location 702 GPO Box 9880 Canberra City ACT 2601.

如需请求在本指南充许范围外运用联邦版权的材料，请与Department of Education, Science and Training (DEST) Location 702 GPO Box 9880 Canberra City ACT 2601联系。

6.18 Copyright Licensing and Franchising

6.18 版权许可和转让

Licensing and franchising arrangements should be negotiated with the copyright owner.

For information related to the licensing of State of NSW, Department of Education and Training copyright material contact Business, Arts & Information Technology Curriculum Centre

Tel: (02) 9217 4400     Fax: (02) 9217 4015

For information related to the licensing of material copyrighted to the Department of Education, Science and Training (DEST) write to DEST at Location 702 GPO Box 9880 Canberra City ACT 2601.

6.19 RAM Category   1203    Finance And Insurance

Unit Guide能力单元指南

单元名称Unit Title:

Maintain asset and inventory records

资产与存货会计核算

单元编码Unit Code:

FNSACCT406A

版本号Version Number:

1

执行日期Implementation Date:

01-Jan-2007

制定人Unit Sponsor:

Business Arts and Info Tech

开发人Product Developer:

Business Arts and Info Tech

适用专业Program Area:

会计与财务Accounting & Finance

选用范围Product Level:

适用于全州范围的课程Available For Statewide Delivery

最近更新Last Updated:

12-Oct-2006

建议学时Nominal Student Teacher Hours:

18

Nominal Student Hours:

18

The Unit Guide supports delivery of this unit of competency. It:

本能力单元指南在能力单元教学中的作用：
1.  Provides teachers with advice to facilitate learning, and to collect and assess evidence for reporting
achievement of the unit of competency;

1、在促进教学、收集和评估证明能力单元成绩的证据方面，为教师提供建议。
2.  Supports Institute and teacher compliance with AQTF standards;

2、为培训机构和教师遵循澳大利亚质量框架体系标准提供支持。
3.  Informs course planning, monitoring and continuous improvement, and outcome reporting;

3、为课程的计划、控制、改进和成果报告提供信息。
4.  Provides learning and assessment information for students through the Student Assessment Guide(SAG).

4、通过学生考评指引为学生提供学习和考评的相关信息。
Teachers and other users may select and print one or more sections, or select and print the whole
unit guide.

教师及其他使用者可选择和打印能力单元指引的全部或部分内容

Part段落

Contents内容

You will find information, such as:提供的信息

1

Introduction介绍

•    Unit Purpose单元目标

•    Grading课程类别

•    Nominal delivery hours 建议学时

•    Early warning("key alerts") of issues important for delivery of training and evidence collection

在能力单元培训及证据收集前的重要提示

2

Unit of Competency
information

能力单元信息

•    The complete text of the unit of competency. This may be from a training package or be a locally developed unit by TAFE NSW or other RTO.

能力单元的正文。必须是来源于一个培训包或由TAFE南威尔士或其他组织开发的地方性能力单元

The definitive source of training package units is the National Training Information Service database
www.ntis.gov.au

权威性的培训包能力单元来源于联邦培训信息服务数据库

3

Assessment Information

考评信息

•    Web links to generic "Policy & Guidelines".

官方“政策与指导方针”的网页链接

•    Guidelines for the collection of sufficient evidence for the learner's achievement of the unit of competency

为收集充足证据以证明学员已达到能力单元要求提供指引

•    Suggested tools for evidence collection in different training and assessment contexts

为不同培训和考评的证据收集提供建议方式

•    How to record and report the outcomes of assessment of a learner's evidence

如何记录和报告学员考评证据成果

4

Delivery Information

教学信息

•    Web links to generic "Policy & Guidelines".

官方“政策与指导方针”的网页链接

•    Strategies for learning facilitation for students in different training contexts, including strategies for integrated delivery

不同培训内容（包括综合培训）中，为学员提供学习资源的策略

•    OH & S and Environmental protection issues

职业健康与保健及环境保护条款

•    Delivery in specific contexts

特殊内容的教学

5

Resources 资源

•    Teaching and learning resources: books, electronic media, Internet and Intranet resources

教学资源：书本、电子媒介、互联网及内部网资源

•    Teacher and assessor requirements

教师及考评者要求

•    Physical resources

物质资源

•    Student purchases

学员应购买的资源

6

Administrative Data

管理资料

•    Data for program planning, monitoring and outcome reporting

课程计划、控制及成果报告的资料

•    Copyright

著作权

1. INTRODUCTION介绍
1.1 Unit Purpose单元目标

On successful completion of this unit you should have the knowledge and skills required to perform functions associated with the maintenance of records for fixed assets and inventory.

成功完成本单元后，可获得固定资产和存货会计核算所要求的知识和技能。

1.2 Grading课程类别

Grade Code: 类别代码

58 : Cat A Graded

* This is a Category A assessment.
A 类课程
* Student Records requires an Exam Mark and a Class Mark.
学员成绩包括一个考试成绩和平时成绩
* The Class Mark is locally set and locally marked.
平时成绩在教学当地进行并评分
* The Exam Mark is centrally set and centrally marked.
考试成绩由中心进行并评分
* Results are reported as DISTINCTION, CREDIT, PASS, FAIL.
最终成绩等级为：DISTINCTION, CREDIT, PASS, FAIL.
To achieve a particular grade all the following must apply:
最终成绩等级评定方法：
GRADE       CLASS MARK(%)   EXAM MARK (%)   AVERAGE (%)
DISTINCTION      >= 40           >= 80               >= 78
CREDIT               >= 40           >= 67               >= 68
PASS                 >= 40           >= 47               >= 50
Average refers to the average of the exam and the class marks
平均值是指考试成绩与平时成绩的平均
All other cases FAIL
其它情况为不及格
(>= means a mark of "more than or equal to")
>= 是指成绩高于或等于

1.3 Hours学时

Nominal Student Teacher Hours:

18

Nominal Student Hours:

18

Duration Comments

1.4 Key Alerts重要提示

1.5 Enrolment Requirements环境要求

2. UNIT OF COMPETENCY INFORMATION

2.能力单元信息

2.1 Unit Descriptor

2.1单元综述

This unit describes those functions associated with the maintenance of records for fixed assets and inventory.

本单元包括与固定资产和存贷核算的特定技能。

2.2 Elements of Competency and Performance Criteria

2.2  能力要素及行为标准

ELEMENTS要素

PERFORMANCE CRITERIA行为标准

1.

Comply with organisational asset acquisition procedures

与企业资产取得程序一致

1.1

Approval and authorisation for purchase of assets is obtained

资产购买有相应报批程序

1.2

Quotes are obtained and other organisational purchase procedures are followed

取得报价单，并遵循企业购买资产的其他程序

1.3

All asset purchases documentation and invoices are reconciled

所有资产购买凭证和发票经过核对

1.4

Assets received are checked for compliance with the quantity and quality as per documentation

根据资产购习凭证核对收到的数量和质量

2.

Reconcile asset register and inventory records to general ledgers

将资产登记表、存货记录与分类账核对

2.1

All asset expenditures are reconciled in accordance with organisation's policies, procedures and practices to the accounting records

所有资产购置支出与企业的规定、程序一致，且会计核算完整。

2.2

Discrepancies are identified and actioned according to organisation's policies, procedures and practices

根据企业的规定、程序和惯例确定成本差异

3.

Record inventory flows

存货流转核算

3.1

Purchase of inventory is recorded in subsidiary ledger

存货购买已记入明细账

3.2

Periodic and perpetual records are maintained

存货记录采用永续盘存制或实地盘存制

3.3

Inventory flow assumptions are applied as appropriate

采用适当的存货发出核算方法

3.4

Inventory is valued using appropriate valuation rules

采用适当的存货结余核算方法

4.

Recognise new assets and asset categories

新资产或资产类别的确认

4.1

New asset categories are identified where appropriate

恰当的确定新资产的类别

4.2

Proforma for input of asset details is prepared and processed accurately and in a timely fashion

资产取得的详细信息记录、传递方式正确、及时。

5.

Prepare schedules and ad hoc reports

编制表格和电子报告

5.1

Depreciation expense is updated regularly according to depreciation schedule

根据折旧计提表及时核算折旧费用

5.2

Spreadsheets/ad hoc reports are prepared as requested

需要时编制电子表格

6.

Record disposal of fixed assets

固定资产处置的核算

6.1

Assets are disposed of in accordance with organisational procedures and relevant legislative requirements.

根据企业的程序和相关规定处置固定资产

6.2

Disposal price data is obtained and entered into accounting records

核算资产处置的价格

6.3

Accounting procedures are followed for the removal of assets from ledger and asset register

从资产登记表、分类账注销资产

2.3 Range Statement

2.3报告范围

Documentation may include:

所包含的文件

·          purchase requisitions

·          申购单

·          purchase orders

·          订购单

·          Quotes

·          询价单

·          delivery reports

·          送货单

·          invoice from suppliers

·          购货发票

Asset expenditures may include:

资产支出包括：

·          inventory

·          存货

·          materials

·          材料

·          equipment

·          设备

·          land and buildings

·          士地、房产

·          freight in

·          运费

·          insurance in transit

·          运输保险费

·          installation and testing costs

·          安装、测试费

Organisation's policies, procedures and practices may include:

企业规定、程序和惯例包括：

·          maintenance of capital expenditure items

·          资产支出项目记录

·          preparation of reconciliation reports

·          核对报告编制

·          stock takes

·          存货流转

·          inventory management

·          存货管理

Inventory valuation rules may include:

存货计价方法包括

·          first in first out

·          先进先出法

·          weighted average

·          加权平均法

·          specific identification

·          个别计价法

Inventory flow assumptions may include:

存货流转假设包括

·          cost

·          成本

·          net realisable value

·          净变现价值

·          calculations based on gross margins

·          边际毛利计算

Ad hoc reports may include:

表格包括：

·          depreciation schedule

·          折旧计提表

·          asset register

·          资产登记表

·          total purchase and disposals for a period

·          分阶段购买、处置清单

·          spreadsheets

·          电子表格

·          output from dedicated fixed asset software

·          专业固定资产管理软件输出表

·          inventory turnover analysis

·          存货流转分析

Relevant legislation may include:

相关法律：

·          Consumer Credit Code顾客信用编码

·          Privacy Act个人隐私

·          Secrecy Laws保密法规

·          Australian Consumer and Competition Commission (ACCC) 澳大利亚消费及竞争法

·          Financial Institutions (FI) Code金融机构编码

·          Credit Reference Association of Australia (CRAA) 澳大利亚信用评级协会

·          Electronic Funds Transfer (EFT) 电子资金转账

·          Code of Conduct

·          Financial Transaction Reports Act 金融交易报告规定

·          Cheques and Payment Orders Act 支票及结算规定

·          Corporate Law 公司法

·          Commercial Tenancies Act 商业租赁规定

·          Land Tax Assessment Act 士地税征收规定

·          Prescribed Payments Act 指定结算规定

·          Payroll Tax Assessment Act 工资税征收规定

·          Australian Accounting Standards 澳大利亚会计准则

·          Stamp Duties Act 印花税征收规定

·          Taxation Assessment Act 税收征收规定

·          Bills of Exchange Act 票据结算规定

Disposal price data may include:

处置价格包括

·          cash 现金

·          cost of removal 处置费用

·          restoration expenses 重建费用

·          trade-in amount 折价金额

·          other costs associated with disposal与处置相关的其他费用

2.4 Evidence Guide

2.4 证据指南

Overview of assessment requirements

考评要求综述

To achieve competency in this unit, a person must be able to demonstrate:

达到本单元的能力要求，学员必须达到：

·          knowledge of organisational policies and procedures

·          了解企业规定与程序

·          knowledge of inventory valuation rules

·          了解存货计价方法

·          knowledge of inventory flow assumptions

·          了解存货流转假定

·          knowledge of relevant legislation

·          了解相关法律

·          ability to comply with organisational asset acquisition procedures

·          遵循资产取得程序的能力

·          ability to reconcile asset register and inventory records to general ledgers

·          资产登记表、存货记录与分类账的对账能力

·          ability to record inventory flows

·          存货流转的记账能力

·          ability to recognise new assets and asset categories

·          确定新资产和新资产分类的能力

·          ability to prepare schedules and ad hoc reports

·          编制表格和电子表格的能力

·          ability to record disposal of fixed assets

·          固定资产处置的记账能力

Required Skills and Knowledge

技能及知识要求：

Knowledge requirements include:

知识要求：

·          organisational procedures for asset acquisition

·          企业资产取得的程序

·          fixed asset register software

·          固定资产登记软件

·          depreciation schedules

·          折旧计提表

·          reconciliation process

·          核对程序

·          knowledge of banking processes

·          银行结算知识

·          general ledgers

·          总账

·          information systems including spreadsheets

·          电子表格信息技术

Skills requirements include:

技能要求：

·          organising and planning skills

·          组织计划技巧

·          reporting skills

·          报告技巧

·          problem solving skills

·          问题解决技巧

·          numeracy skills

·          计算技能

·          computer operating skills

·          计算机应用技能

Critical aspects of evidence

证据标准：

Evidence required for demonstration of consistent performance:

证明达到并持续拥有能力的证据要求

·          Competence in this unit must be assessed over a period of time in order to ensure consistency of performance over the Range of Variables and contexts applicable to the work environment.

本单元能力的考评必须有一定的时间跨度，以保证能力在变化的环境和不同的工作环境下具的可持续性。

Delivery/assessment relationship to other units:

与其他单元在教学与测试上的关系

·          This unit may be assessed on its own or it may be assessed with other units that cover related skills and knowledge.

本单元右单独测试也可与其他技能和知识相关的单元同时测试

·          Evidence is most relevant when provided through an integrated activity, which combines the elements of competency for the unit, or a cluster of units of competency.

在由本单元能力要素或一组能力单元组成的综合性活动中所取得的证据将更为相关

Assessment requirements

考评要求：

Method of assessment:

考评方法：

·          For valid and reliable assessment of this unit, evidence should be gathered through a range of methods to indicate consistent performance.

·          为了考评的有效性和可靠性，必须通过不同的方法收集证据以证明能力的可靠性。

·          Assessment of this unit of competence will usually include observation of processes and procedures, oral and/or written questioning on underpinning knowledge and skills and other methods as required.

本能力的一般考评方式有：观察处理过程和程序、对基础知识和技能的口试或笔试等。

Context of assessment:

考评的内容：

·          Assessment of performance requirements in this unit should be undertaken within the financial services industry context and should cover aspects of personal/financial responsibility and accountability.

·          对本单元能力的考评应该在财经服务业范围内，并包含个人（财务）的责任和会计能力。

·          Aspects of competency, including the attainment of relevant knowledge and skills, may be assessed in a relevant workplace, a closely simulated work environment, or other appropriate means that clearly meet industry competency requirements.

·          是否达到相应知识和技能的测试，应该在相应的工作场所、仿真的工作环境或其他符合行业能力要求的条件下进行。

Resources required for assessment:

考评所需的资源

·          Assessment of this unit of competence requires access to suitable resources to demonstrate competence.

·          本能力单元的考评需要有恰当的资源

·          Assessment instruments, including personal planner and assessment record book.

·          考评工具包括针对个人的计划及考评记录手册

·          Access to registered provider of assessment services.

由已注册的考评机构提供考评

Key Competencies

关键能力

Key Competency

关键能力

Examples of Application

实例

Performance
Level

能力等级

How can information be collected, analysed and organised?

如何收集、分析和组织信息？

Information of assets acquisition will be collected and recorded on the appropriate assets register.

收集资产取得的信息，正确填写资产登记表

2

How are ideas and information communicated within this competency?

本能力内，意见、信息如何沟通？

Communication will be applied when obtaining approval and authorisations for the purchase of assets

在购买资产申请、报批过程中锻炼信息沟通技巧

2

How are activities planned and organised?

行为如何计划和组织？

Assets are classified according to category type

根据资产类别进行分类

2

How are problem solving skills applied?

问题解决技巧如何具体应用？

Problem solving skills will be applied when discrepancies are identified when reconciling general ledgers.

在总账核对中，进行差异确认、解决，锻炼问题解决能力

2

How are mathematical ideas and techniques used?

数学知识和技巧如何具体运用？

Mathematical ideas and techniques will be applied when reconciling inventory records and general ledgers

在存货记录与总账核对中锻炼数学技巧

2

How is use of technology applied?

信息技术如何具体应用？

Technology will be applied with the utilisation of computers, organisational accounting software systems, spreadsheet applications and telecommunication devices.

在计算机运用、企业会计软件应用、电子表格应用、电子通讯设备应用中应用信息技术

2

How is team work used within this competency?

本能力内，团队工作能力如何得到具体应用？

Teamwork will be required when obtaining approvals and authorisation for the purchases of assets.

在资产购置申请、报批中锻炼团队工作能力

2

2.5 Pre-requisites预修课程

Combiner

Unit Code

Name

2.6 Co-requisites并修课程

Combiner

Unit Code

Name

2.7 AQF Unit Level澳大利业质量框架体系等级

等级Level:

四级证书Certificate IV

2.8 Unit Weighting单元权重

Weight:

0

2.9 Additional Information from the Training Package

2.9 来自于培训包的其他信息

3. ASSESSMENT INFORMATION

3. 考评信息

Teachers are required to be aware of all policies and guidelines, AQTF standards and legislative requirements for assessment of this unit of competency. These policies and guidelines can be accessed from the Policies & Guidelines link on the unit details page of CIDO or the DET intranet Unit Guide (Writer's Manual) website at: https://detwww.det.nsw.edu.au/tsss/edusyssupport/cis/unitguide/poliguid/index.htm
教师必须了解与本单元考评相关的所有政策方针、澳大利亚质量框架标准和相关法律法规要求。政策方针可从以上网页下载。

3.1 Guidelines for the collection of sufficient evidence

3.1 收集充分证据指南

It is important that in the spirit of the Training Package requirements, learners demonstrate consistency in their ability to work effectively in a business environment. Therefore, assessment should provide learners with numerous practical and integrated activities, which mimic this requirement. Sufficient evidence of achievement would require the learner to demonstrate their ability to deal with a range of events, dealing with different issues inmore than one situation.

根据培训包的要求，学员应证明其拥有在企业工作环境下运用能力有效工作的可持续性。因此，考评中应为学员提供各种实践机会及综合性活动，以模拟这一要求。证据必须表明学员在多于一种状况下处理不同事件的能力。

In the context of the financial services industry, a single method of assessment would not be considered adequate to determine competence.

在财经服务行业内，不能只凭单个的考评方法确定能力是否达到。

A person who demonstrates competence in this unit must be able to provide evidence that they have the knowledge and skills required to compile data and prepare financial reports.

学员必须能够证明其拥有汇编财务数据和编制财务报告的知识和技能。

Section 2.4 provides advice to inform and support appropriate assessment of this unit. It contains an overview of the assessment requirements followed by identification of specific aspects of evidence that will need to be addressed in determining competence.

Section 2.4提供了如何进行恰当考评的建议，包括考评要求概述及之后的特定考评证据的辨别。

The following aspects of evidence (AE1 to AE8) are a distillation of the performance criteria and knowledge and skills required to demonstrate competence in this unit.

下文中的证据条款（AE1 to AE8）是证明已达到本单元能力的行为标准、知识和技能的综述。

Evidence that the learner can:

证据证明学员可达到：

·          AE1     Ability to comply with organisational asset acquisition procedures

·          AE1    遵循企业资产购置程序的能力

·          AE2     Ensure that expenditure is properly authorised

·          AE2     确保开支是经过授权的

·          AE3     Prepare reports so that they comply with accounting standards and organisational policies and procedures.

·          AE3    编制与会计准则、企业规定、程序相一致的报告

·          AE4     Describe and analyse the various ways in which a report could be produced.

·          AE4    描述及分析会计报告产生的不同的方式。

·          AE5     Prepare and present reports from the perspective of the role of an accountant, producing management information/accounts

AE5    从一个会计师的角度编制和提供会计报告和管理信息

AE6     Inventory valuations used are appropriate

·          AE6     采用适当的存货计价方法

·          AE7     Accounting procedures are followed for the removal of assets

·          AE7     处置资产时遵循会计程序

·          AE8   Calculate depreciation and prepare accounting entries

AE8    计算折旧并编制会计分录

3.2 Suggested Assessment Strategies

3.2 考评策略建议

Practical exercises

实训：

Learners may complete a range of practical exercises where they are required to:

学员应完成一系列的实训，内容为：

·          Apply their knowledge of inventory valuation rules

·          存货计价

·          Apply their knowledge of inventory flow assumptions

·          存货流转假设

·          Reconcile asset register and inventory records to general ledger

·          资产登记表、存货记录与总分类账核对

·          Record inventory flows

·          存货流转核算

·          Recognise new assets and asset categories

·          新资产、新资产类别确认

·          Prepare schedules and adhoc reports

·          表格、电子表格编制

·          Record disposal of fixed assets

·          固定资产处置

Final examination

期末考试

The examination would comprise problems and questions to be drawn from the following:

考试范围：

·          record inventory flows

·          存货核算

·          inventory and asset management

·          存货、资产管理

·          prepare required reports

·          编制相应报告

The application of an external final examination would provide a summative assessment that will:

外部的期末考试提供了综合性的考评：

·          allow the learner to demonstrate competency in describing and analysing information within a financial services context and within accounting framework and standards

·          使学员能够示范其在财经服务业内、会计框架和标准上描述分析信息的能力。

·          to enable the assessor to measure the learner’s ability to identify and process information that is both complex and integrated, within accounting framework and standards.

·          使考评员能够评价学员在会计框架、标准下，辨别、传递复杂综合信息的能力。

3.3 Recording and Reporting of Assessment

3.3 记录及报告考评结果

Assessment Table考评表

Assessment Component

单元

Assessment Method/Tool No

考评方法编码

Assessment Method/Tool

考评方式

Aspects of Evidence

证据要求

Assessment Component

单元

CLASS MARK

1

Practical exercises/short answer

All

EXAM MARK 1

2

Final exam

All

3.3.1 Criteria for performance level grading

成绩等级评定标准：

To receive a Credit Grade, learners must first satisfy all the criteria for a Pass Grade plus demonstrate:

为取得“Credit”等级，学员必须达到“Pass”等级全部条件及下列要求：

·          Interprets data to make decisions

·          综合数据进行决策

·          Applies solutions to a range of problems

·          解决一组问题

·          Performs consistently throughout the unit

·          整个能力单元内表现稳定

·          Executes tasks accurately and efficiently

·          完成任务准确有效

·          Suitable corporate presentation of reports

·          良好的团体报告陈述能力

To receive a Distinction, learners must first satisfy all the criteria for a Credit Grade plus demonstrate competence according to the following criteria:

为达到Distinction 等级，学员必须达到Credit 等级的所有标准及以下标准。

·          Presentation of work reflects best practice of organisational standards

·          组织标准的良好运用能力。

·          Reports reflects superior reporting skills in organising and assessing information for relevance, accuracy and completion

·          提交的报告反映出其在组织与评定相关性、准确性和完整性的信息上，具备良好的报告技巧。

·          Ability to identify and suggest solutions for a range of problems

·          为一组问题确定和建议解决方案的能力

·          A high degree of analysis and interpretation is displayed

·          优良的分析与阐释能力

·

3.4 Recognition

3.4.1 Unit Equivalence Arrangements

3.4.2 Pre-arranged RPL

3.5 Assessment in specific contexts

3.6 Assessment Requirements for Students

3.6 学生的考评要求

You may be required to complete a range of practical exercises and case studies and a final exam for assessment in this unit. Your result will be GRADED. To achieve a PASS grade you should demonstrate that you have the knowledge and skills required to perform functions associated with the maintenance of records for fixed assets and inventory.

学员要求完成一组实训、一个课程测试和一个期末考试。成绩采用等级评分制。为取得及格成绩，学员必须能够证明拥有固定资产、存货核算的能力。

To receive a Credit Grade, you must first satisfy all the criteria for a Pass Grade plus demonstrate:

为达到Credit 等级，学员必须达到及格（Pass）的所有标准及以下条件：

·          Interprets data to make decisions

·          综合数据进行决策

·          Applies solutions to a range of problems

·          解决一组问题

·          Performs consistently throughout the unit

·          整个能力单元内表现稳定

·          Executes tasks accurately and efficiently

·          完成任务准确有效

·          Suitable corporate presentation of reports

·          良好的团体报告陈述能力

To receive a Distinction, you must first satisfy all the criteria for a Credit Grade plus demonstrate competence according to the following criteria:

为达到Distinction 等级，学员必须达到Credit 等级的所有标准及以下标准。

·          Presentation of work reflects best practice of organisational standards

·          组织标准的良好运用能力。

·          Reports reflects superior reporting skills in organising and assessing information for relevance, accuracy and completion

·          提交的报告反映出其在组织与评定相关性、准确性和完整性的信息上，具备良好的报告技巧。

·          Ability to identify and suggest solutions for a range of problems

·          为一组问题确定和建议解决方案的能力

·          A high degree of analysis and interpretation is displayed

·          优良的分析与阐释能力

4. DELIVERY INFORMATION

4. 教学相关信息

Teachers are required to be aware of all policies and guidelines, AQTF standards and legislative requirements for delivery of this unit of competency. These policies and guidelines can be accessed from the Policies & Guidelines link on the unit details page of CIDO or the DET intranet Unit Guide (Writer's Manual) website at: https://detwww.det.nsw.edu.au/tsss/edusyssupport/cis/unitguide/poliguid/index.htm
教师必须了解与本单元考评相关的所有政策方针、澳大利亚质量框架标准和相关法律法规要求。政策方针可从以上网页下载。

4.1 Delivery Strategies

4.1 教学策略

This unit content is suitable for face to face delivery in a workplace, classroom or other suitable venue. It is also suitable for delivery, for example, through self-paced or external delivery systems. Additional resources will be required where any form of flexible delivery is required.

本单元适应于在工作场所、教室或其他适当场所面对面教学。也适用于其他适当的教学方式，例如，自学或海外教学。其他弹性的教学方式需要补充辅助的教学资源。

On-line learning may require the learner to read a range of material posted electronically or included with introductory note packages or Learner Guidance materials. Learners may then attempt various on-line or flexible delivery sessions and exercises including or involving research, accessing legislation, short quizzes, worksheets, topic tests or problem solving exercises.

网上教学要求学员阅读一定的电子资料、入门信息、学员指南等材料。学员应完成各种各样的网上或其他型式的练习，包括调查、法规查找、小测验，工作列表，单元测验或问答练习。

4.2 Environmental Responsibilities

4.2 环境保护责任

4.3 Occupational Health and Safety

4.3 职业保健和安全

Teachers are required to be aware of OHS policies and guidelines, and legislative requirements. These policies and guidelines can be accessed from the Policy & Guidelines link on the unit details page of CIDO or the DET intranet Unit Guide (Writer's Manual) website at: https://detwww.det.nsw.edu.au/tsss/edusyssupport/cis/unitguide/poliguid/index.htm
教师必须了解职业保健和安全的政策方针及法律法规要求。以上职业保健安全的政策方针可从以上网页下载。

4.4 Associated Legislation and Policy Information

4.4相关的法律政策信息

4.5 Delivery in specific contexts

4.5 特殊内容的教学

5. RESOURCES

5. 资源

5.1 Teaching and Learning Resources

5.1 教学资源（建议教材）

Dumbrell, Gavin 2006, Financial Accounting in Australia, National Core Accounting, Randwick.

National Institute of Accountants 2005, Financial Accounting: A Practical Approach.

Shield, Robert and John Hudleston 2005, Financial Accounting and Company Accounts (Revised), Pearson Education, Frenchs Forest.

5.2 Teacher and Assessor Requirements

5.2教师及考评员要求

AQTF Standard 7 requires each member of the RTO's staff who is involved in training, assessment or client service is competent for the functions they perform.  For more information, refer to the AQTF Standards for RTOs at:
http://antapubs.dest.gov.au/publications/publication.asp?qsId=726
澳大利亚质量框架体系标准7要求注册培训机构的每一个参与培训、考评或代理服务的员工必须具有从事其工作的能力。关于澳大利亚质量框架体系标准中注册培训机构的进一步信息可至以上网址检索。

VOCATIONAL QUALIFICATIONS
职业资格

Trainers and assessors must have the minimal educational qualifications as described in the AQTF Standards 7.3 and 7.4 for RTOs.

培训员及考评员性必须取得澳大利亚质量框架体系标准---注册培训机构条款7.3、7.4所要求的最低教育从业资格证书。

Teachers/trainers/assessors must be able to demonstrate current vocationalcompetence. Usually this requires completion of a relevant degree, diploma or other vocational qualification.  The vocational competencies must be at least at the level of the competencies being delivered and/or assessed.
教师、培训员必须能够示范当前的职业能力。一般应拥有相关学位、文凭或其他职业资格。其职业能力至少应超过所教学或考评的能力水平。

Note - A person with a qualification in a vocational area that is different from the course in which the unit is delivered may also meet the requirements to deliver the unit.
备注：拥有其他行业证书的人员必须满足所任教学单元所属行业的相关要求。

Appropriate vocational qualifications include a Degree with a major in Accounting or Finance, meeting the educational requirements for membership of the Australian Society of Certified Practicing Accountants, Institute of Chartered Accountants; and the National Institute of Accountants.

有效的职业证书包括主修会计或财经的学位，并能满足澳大利亚公众注册执业会计师协会、注册会计师协会、联邦会计师协会会员的教育要求。

RELEVANT EXPERIENCE
相关经验：
Teachers/trainers must be able to demonstrate a broad perspective and depth of
understanding of the vocational area based on current and relevant experience in the industry or community sector.  Usually, this will be a minimum of three years experience gained no longer than five years previously.  It may have been gained through employment, professional development, industry or community liaison, return to industry programs, community service or a combination of these and other relevant methods.

立足于其行业先进、相关的经验，教师、培训员必须能够展示其对职业领域了解的前瞻性和深度。一般而言，需要五年之内不少于三年的实践经验。经验的取得方式可以是全职、职业发展、行业或团体联络、企业项目合作、团体服务或以上方式的组合等等。

5.3 Essential Physical Resources

5.3 基本物质资源

·          workplace or simulated workplace

·          工作场所或模拟工作场所

·          appropriate technology

·          适当的技术

·          instruction room

·          实验室

·          Documents, Policies and Procedures

·          文件、政策和程序

5.4 Student Resource Requirements

5.4 学生资源要求

Your teacher will advise you of your requirements for this unit.

教师必须告知学生本单元所要求的资源

6. ADMINISTRATIVE

6.行政管理

6.1 Unit Code FNSACCT405A

6.1  单元编码：FNSACCT406A

6.2 Unit Title  单元名称 Maintain asset and inventory records

6.2 单元名称：资产和存货核算

6.3 Version Number   1

6.3 版本号：1

6.4 Implementation Date   01-Jan-2007

6.4 更新日期：2007.1.1

6.5 Availability Status   Current

6.6 Training Packages   Financial Services

6.7 Unit Sponsor   Business Arts and Info Tech

6.8 Program Area  Accounting & Finance

6.8 课程领域：会计与财经

6.9 Product Developer  Business Arts and Info Tech

6.9 单元开发：Business Arts and Info Tech

6.10 Field of Education 081101 Banking and Finance

6.10 教育领域：银行财经业

6.11 Animal Use Category Animals Are Not Used

6.11 动物利用类别：禁用动物

6.12 Nominal Student Teacher Hours   18

6.12 建议教学学时：18

6.13 Nominal Student Hours   18

6.14 Annual Hours Curriculum   18

6.14 年度教学学时：18

6.15 Selected Study Program Yes

6.15 是否可选课程：是

6.16 Locally Developed  No

6.16 是否当地开发：否

6.17 Copyright Statement

6.17 版权说明

The State of NSW Department of Education and Training holds copyright of the material developed by TAFE NSW for sections 1, 3, 4, 5 & 6 materials in this Unit Guide.

本单元1、3、4、5、6章节由TAFE 南威尔士开发，由南威尔士州教育培训部拥有版权。

The Commonwealth holds copyright of material in section 2 of this Unit Guide which is copied directly from a Training Package.

第2章节直接摘录于培训包，由联邦政府拥有版权。

The Commonwealth gives permission to trainers and teachers to make copies of the information from the Training Package by photocopying or other duplicating processes for use within their training organisations or in a workplace where the training is being conducted. The permission does not however extend to the making of copies for use outside the immediate training environment for which they are made, nor the making of copies for hire or resale to third parties.

联邦政府授权培训员、教师以复印或其他复制方式从培训包中考贝信息，并用于组织或工作场所中组织培训。但不得用于培训场所以外，也不得出租或转售给第三方。
For permission to use Commonwealth copyright material outside these guidelines contact the Department of Education, Science and Training (DEST) Location 702 GPO Box 9880 Canberra City ACT 2601.

如需请求在本指南充许范围外运用联邦版权的材料，请与Department of Education, Science and Training (DEST) Location 702 GPO Box 9880 Canberra City ACT 2601联系。

6.18 Copyright Licensing and Franchising

6.18 版权许可和转让

Licensing and franchising arrangements should be negotiated with the copyright owner.

For information related to the licensing of State of NSW, Department of Education and Training copyright material contact Business, Arts & Information Technology Curriculum Centre

Tel: (02) 9217 4400     Fax: (02) 9217 4015

For information related to the licensing of material copyrighted to the Department of Education, Science and Training (DEST) write to DEST at Location 702 GPO Box 9880 Canberra City ACT 2601.

6.19 RAM Category   1203    Finance And Insurance