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我国现行财务制度,对补偿固定资产价值损耗,采取提存折旧基金的办法;对维持固定资产使用效能的修理费用支出,采用提取大修理基金和中小修理费用直接计入成本的办法。这种办法对某些既需要有补偿更新重置基金、又需要通过大修理
The current financial system in our country adopts a method of depositing a depreciation fund to compensate for the loss of value of fixed assets. The cost of repairing the maintenance of the efficiency of the use of fixed assets is calculated directly with the cost of extracting the over-repaired funds and the expenses of minor repairs. This approach for some of the need to have an update to reset the fund, but also need to go through major repairs