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我国现行制度规定,将固定资产区分为大修和日常修理,对大修费用实行按月预提的办法,而将日常修理费用按实际支出一次计入产品成本,这是一个值得商讨的问题. 从理论上看,固定资产的修理都属于追加劳动,不存在大、中、小修的本质区别.从最严格的意义上说,固定资产修理费用的实际支出时间是偶然的,不存在经常性,只有间隔期长短的区别.而且往往修理费用支出的多少与修理的必要性并不是成正比的.即便是一项微小的修理支出,有时也会对固定资产的完好状态起着生死攸关的作用.因此,把固定资产修理划为大修理和经常修理是不科学的.
China’s current system provides for the separation of fixed assets into major repairs and daily repairs. Monthly repairs are applied to major repairs, and daily repairs are charged to product costs at actual expenditure. This is a question worth discussing. From the point of view, the repair of fixed assets belongs to additional labor, and there is no essential difference between large, medium, and minor repairs. In the strictest sense, the actual expenditure time for fixed assets repair expenses is accidental, there is no recurrence, only intervals. The length of the period. And often the amount of repair expenses is not proportional to the necessity of repairs. Even a minor repair expense sometimes has a life-and-death effect on the intact state of the fixed assets. Therefore, 4. It is unscientific for fixed assets repairs to be overhauled and often repaired.