谈固定资产大修费用的会计处理刘长利制度规定：企业发生的修理费用直接计入成本费用，发生不均衡的，可以采用待摊或预提的办法。但是，在实际操作过程中，有的企业却简单地将大修理基金从“专用基金”帐户转到“预提费用”帐户，而且继续按照原来的办法计提大修理基金。... Talk about the accounting treatment of fixed assets overhaul costs Liu Changli system provides that: repair costs incurred by enterprises directly included in the cost of costs, the occurrence of uneven, can be used to be assessed or pre-paid approach. However, in actual operation, some enterprises simply transferred the over-repaired fund from the “special-purpose fund” account to the “accrued expense account” and continued to accrue the major overhaul fund according to the original method. ...