固定资产管理，在制度方面有国家的相关规定，但管理方法各单位根据自己的规模、业务范围不同又各有特色。
There are relevant state regulations on management of fixed assets. However, the method of management in each unit varies according to its size and sphere of business.
营业盈余是指常住单位创造的增加值扣除劳动者报酬，生产税净额和固定资产折旧后的余额。
Operating Surplus refers to the balance of the value added created by the resident units deducting the labourersre m unera-' tion , taxes on production and the depreciation of fixed assets.
固定资产管理系统是一款通用性极强的固定资产管理软件，适用于各类企事业、机关、学校、医院等单位。
Asset management system is highly versatile asset management software, applicable to all types of enterprises, institutions, schools, hospitals and other units.
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