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现在有的工业会计教材对固定资产大修理的特点作这样叙述:修理范围大,费用支出多,间隔时间长,发生次数多。国营工业企业会计制度只规定了“大修理工程不增加固定资产价值”和大修理基金预提制度及其有关会计分录,没有具体规定各类固定资产大、中、小修理的划分界限。事实上大修理与中、小修理的界限是难以按照适当的标准来加以划分清楚的。现在有不少企业一面预提大修理基金,一面擅自变更大修理范围,化整为零,将大修理费用计入产品成本。其结果势必使大修理基金出现很多余额,移作基建或更新改造之用。虚张了成本,少计了利润,影响利润上交。加上,预提方法是仿照提存折旧基金的办法,先行确定每年大修理费用总额。然而在实际应用中,预计大修理费用总额是难以做
At present, some industrial accounting textbooks describe the characteristics of overhaul of fixed assets as follows: the scope of repair is large, the expenses are high, the interval is long, and there are many times. The state-owned industrial enterprise accounting system only stipulates that “the overhaul project does not increase the value of fixed assets” and the overhaul fund’s withholding system and its related accounting entries, and does not specify the demarcation line between repairs for large, medium and small types of fixed assets. In fact, the boundaries between major repairs and minor repairs are difficult to distinguish clearly by appropriate standards. At present, many companies have withdrawn large-scale repair funds, and have arbitrarily changed the scope of major repairs to zero, and have included the cost of major repairs in product costs. The result is bound to make a lot of balance in the overhaul fund, which will be used as infrastructure or renovation. Fictitious costs, less profit, affect the profit turned over. In addition, the accrual method is based on the method of depositing depreciation funds and determining the total amount of annual major repairs. However, in practical applications, it is expected that the total cost of major repairs will be difficult to