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笔者从固定资产后续支出的定义和分类入手,深入分析修理费用的本质特性,指出会计准则中对修理费会计处理中存在的问题和不合理性,并提出建议。
Beginning with the definition and classification of subsequent expenditures on fixed assets, the author analyzes the essential characteristics of the repairs cost in detail, and points out the problems and unreasonable problems in the accounting treatment of the repairs fee and puts forward some suggestions.