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che jian gu ding zi chan xiu li fei hui ji chu li shu li ji yu 2017 ban cpa hui ji kao shi jiao cai
Author(s): 
Pages: 120-122
Year: Issue:  5
Journal: Finance and Accounting Monthly

Keyword:  车间固定资产修理费会计处理费用化资本化;
Abstract: 将车间固定资产日常修理费费用化即计入"管理费用"的会计处理,激起了会计界的批评,2017年版的注册会计师考试教材《会计》首次对相关内容进行了修订。通过分析2006年固定资产准则和存货准则颁布后,会计界对车间固定资产修理费会计处理的争论、注册会计师考试辅导教材《会计》的修订及其原因,对车间固定资产修理费会计处理做一系统梳理。
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