生产车间固定资产修理费用会计处理的思考  

Accounting Treatment of the Workshop Fixed Assets Repairing Cost

作　　者：朱卫东[1] 杨艳秋[1] 

机构地区：[1]保山学院经管学院,云南保山678000

出　　处：《保山学院学报》2013年第5期70-72,共3页JOURNAL OF BAOSHAN UNIVERSITY

摘　　要：新准则对生产车间固定资产修理费用的核算规定存在诸多缺陷,主要体现在计入科目和核算方法两个方面。从准确核算产品成本、提高会计信息质量的角度出发,应尽快修订、完善企业会计准则,以使其更加科学、严谨,更好地服务于企业的经营管理。The present method of accounting workshop fixed assets repairing cost has many de- fects, especially in included subjects and accounting method. This paper aims at more scientific method in accounting the above mentioned item from the perspectives providing a of account- ing cost of product and improving accounting quality so as to facilitate the operation and man- agement of modem enterprises.

关 键 词：固定资产 修理费用 会计核算 准则完善 

分 类 号：F27[经济管理—企业管理]