固定资产在长期使用中要发生损耗。为了维护固定资产的正常使用效能,必须及时地进行修理。固定资产的修理可分为大修理和经常修理(也叫中、小修理)两种。 由于大修理和经常修理具有不同特点和性质,所以大修理费用通常采用按月提存大修理基金的办法;经常修理费用支出则列入当月生产成本。 在实际工作中,特别是近年来,由于种种原因,固定资产修理的核算在一定程度上 Loss of fixed assets occurs during long-term use. In order to maintain the normal use of fixed assets, it must be repaired in a timely manner. The repair of fixed assets can be divided into two major repairs and frequent repairs (also called medium and small repairs). Due to the different characteristics and nature of major repairs and frequent repairs, major repairs usually use a method of depreciating overhaul funds on a monthly basis; regular repairs and outlays are included in the current month’s production costs. In practical work, especially in recent years, due to various reasons, the accounting of fixed assets repairs to some extent