现行粮食企业会计制度规定,粮食商业企业不提取大修理基金,其固定资产修理费用实行计划管理,按实际开支列入商品流通费,数额较大的可以分次摊销.我们通过对粮食商业企业财务决算的审核检查,发现在乱摊乱挤费用中,不合理的固定资产修理费占 The current grain enterprise accounting system stipulates that the grain commercial enterprises do not extract the overhaul fund, and the fixed assets repair expenses are planned and managed, and the actual expenditures are included in the commodity circulation fee, and the larger amount can be amortized in several installments. Examination and examination of financial accounts, found that in the indiscriminate sharing of miscellaneous expenses, unreasonable fixed assets repairs accounted for