对固定资产大修理费用会计处理的探讨陈一本文所要阐述的观点是：固定资产大修理支出可通过“累计折旧”来核算。《企业财务通则》第四章第十九条对固定资产修理费用作了如下规定：“固定资产修理费用，计入当期成本费用。修理费用发生不均衡、数额较大的，可以采取分期摊... Discussion on the Accounting Treatment of Overhaul Costs of Fixed Assets Chen Yi The article to be elaborated is that the expenditures on major overhauls of fixed assets can be accounted for through “accumulated depreciation”. Article 19 of Chapter 4 of the “General Rules for Enterprise Finance” stipulates the following expenses for the repair of fixed assets: "The expenses for the repair of fixed assets shall be recorded into the current costs and expenses, and if the repair expenses are not balanced, the expenses may be amortized in large installments. ..