关于港口设备修理费用会计处理的思考

港口设备修理常常伴随发生固定资产的增置与改良,使得港口企业港口设备修理费的会计处理变得复杂.分析港口企业设备修理的特点,对现行规范及其引发的会计处理问题进行剖析,在此基础上,提出一些关于港口设备修理会计处理办法的见解.

An Approach to Accountant Disposal about the Expenditure of Port Equipment Maintenance

The repair of the port equipment commonly results in the gain and improvement on the fix asset, so the accountant disposal about the expenditure of port equipment maintenance in the port enterprise will become complex. On the basis of an analysis on the features of equipment maintenance and current rules and corresponding accountant disposal, this paper gives some discussion on the accountant disposal method about the expenditure of port equipment maintenance.