According to the audit by the Inspection Bureau, the book value of our company's fixed assets is only the original value, but there is no net value and depreciation. Is it irregular, and should I be fined? Fixed assets accounts are generally accounted by software.

If there is no software, the fixed assets account is generally a multi-column account page with accumulated depreciation.

Some units can also use fixed assets cards instead of fixed assets subsidiary ledger.

If there are fewer fixed assets, fill in some cards.

If the financial account is not standardized, it may not be fined, but it will be approved and levied. How did you mention it, which made the tax bureau adults very suspicious?