现行会计制度对固定资产的处理方法是：固定资产修理费用，计入当期成本、费用。

An usual way one handles the fixed capital according to the present accounting system is that repairs cost on fixed capital is counted in the same period of cost and expenses.

youdao

固定资产的大修理支出；

The expenditures for heavily repairing a fixed asset; and

youdao

固定资产的大修理支出；

The expenditures for heavily repairing a fixed asset; and

youdao