目前大中型航运企业核算船舶修理费基本上实行实报实销制，年内预提，年末根据完工决算金额进行调整，不留余额，由当年成本负担；跨年修理时，由完工年度的成本负担；如果年终决算时修理账单未到，先按预提数列入当年成本，修理账单到达后将实际数与预提数的差额列入修理账单 At present, large and medium-sized shipping enterprises account for ship repairs basically based on actual reimbursement, and are accrued within the year. They are adjusted according to the amount of final accounts at the end of the year, leaving no balance, borne by the cost of the current year; from the cost burden of the completion year, At the end of the year, when the bill is repaired, the bill will be included in the current cost according to the accrued amount. After the bill is repaired, the difference between the actual amount and the accrued amount will be included in the bill