The estimated useful lives, estimated residual values and depreciation method of the fixed assets are reviewed, and adjusted if appropriate, at each balance sheet date.

于每年年度终了，对固定资产的预计使用寿命、预计净残值和折旧方法进行复核并作适当调整。

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Verify that prepaid expenses, deferred charges and depreciation schedules are up-to-date and in agreement with the books.

审核待摊费用、递延费用以及折旧明细表是否更新，并确定与记录一致。

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