前一讲,我们讲了使用中的固定资产提取折旧基金和大修理基金的核算,现在我们来讲固定资产更新改造和修理的核算。(一)固定资产更新改造的核算适时地对固定资产进行废旧更新和不断地进行工艺技术上的挖潜、革新、改造,是恢复和增进固定资产的生产能力,实现劳动手段现代化,有效地促进生产发 Previously, we talked about the use of fixed assets extraction depreciation fund and overhaul fund accounting, and now we talk about the renovation of fixed assets and repair accounting. (1) Accounting for Renewal of Fixed Assets The timely renewal of fixed assets and continual technological process of tapping, reforming and reforming fixed assets are to restore and enhance the production capacity of fixed assets, to modernize the means of labor and to promote the effective production hair