一、固定资产修理核算中存在的问题我国会计制度改革以后,不再计提大修理基金。但是,固定资产大修理应如何进行核算,众说纷纭,认识较为混乱。存在的主要问题有:1.不考虑客观条件,将大修理支出和日常修理支出一并核算,直接计入当期成本费用。这样处理因未考 I. Problems in the repair and accounting of fixed assets After the reform of China’s accounting system, no major repair funds are set aside. However, how should the fixed assets overhaul be accounted for? There are many opinions and confusion. The main problems are: 1. Regardless of the objective conditions, the major repairs and routine repairs are accounted for together and directly charged to current costs. This process has not been tested