《上海会计》1996年第6期载陈一同志《对固定资产大修理费用会计处理的探讨》一文（以下简称《陈文》，读后有些想法。《陈文》提出的确实是个实际问题，对商品流通企业更带有普遍性。因为近几年来，商品流通市场竞争激烈，各企业在硬件建设上互相攀比，在原有的固定资产上搞豪 “Shanghai Accounting” in the sixth period of 1996 contains an article entitled “Investigation on the Accounting Treatment of the Overhaul Costs of Fixed Assets” by Chen Yi (hereinafter referred to as “Chen Wen”). Some thoughts after reading this are indeed actual issues raised by Chen Wen. The circulation of commodity distribution companies is more universal, because in recent years, the commodity circulation market has become fiercely competitive.