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第一节设备的修理类别和方法设备修理类别,一般分为小修、中修、大修三种。小修是工作量最小的局部修理,对部分易损件进行修理或更换,或调整设备排除故障,以保证设备能使用到下一次修理。小修费用,直接计入企业的生产费用。中修是更换与修复设备的主要零件和数量较多的其它易损件,并校正机器设备的基准,以恢复或达到规定的精度、功率和其它技术要求,并保证使用到下一次修理。设备的中修费用,直接由企业的生产费用开支。
Section 1 Equipment Repair Categories and Methods Equipment repair categories, generally divided into minor repairs, repairs, overhaul three. Minor repair is the smallest partial repair of the workload, repair or replace some of the wearing parts, or adjust the equipment troubleshooting, to ensure that the equipment can be used until the next repair. Minor repair costs are directly charged to the company’s production costs. Medium repair is the replacement of major parts and repair equipment and a large number of other consumables, and to calibrate the machine equipment, in order to restore or achieve the required accuracy, power and other technical requirements, and to ensure the use of the next repair. The cost of equipment repairs is directly charged by the company’s production costs.