固定资产修理
- 网络repairs and maintenance of fixed assets;Fixed assets repair
固定资产修理-
预提固定资产修理费用不是企业的负债，而是固定资产修理准备。
Predetermined fixed assets repairing expenses is not liabilities , but that prepared for fixed assets repairing .
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进一步改革企业固定资产补偿基金和修理费用的财务制度
Reforming the Financial System of Compensatory Fund for Fixed Assets and Repair Expenses in Enterprises
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现行会计制度对固定资产的处理方法是：固定资产修理费用，计入当期成本、费用。在资金的组织上，把主要精力放在低成本存款上。
An usual way one handles the fixed capital according to the present accounting system is that repairs cost on fixed capital is counted in the same period of cost and expenses .