按财政部和国家物资总局1983年11月15日颁布的《物资企业会计制度》规定:物资企业固定资产按规定提取大修理基金的企业,必须根据规定的比例提取大修理基金。但是《制度》既没有说明规定的比例(提取率)是多少?也没有象固定资产折旧那样规定一个计算公式,更没有说由企业自行决定。故此我们在实际工作中往往感到很为难。希望 According to the Ministry of Finance and the State Administration of Supply, November 15, 1983 promulgated the “accounting system for goods and services,” provides that: fixed assets of goods enterprises in accordance with the provisions of the major overhaul fund enterprises, must be based on the provisions of the proportion of major overhaul fund. However, the “system” neither states whether the prescribed percentage (extraction rate) is? Nor does it stipulate a formula like the depreciation of fixed assets, let alone the decision by the enterprise itself. Therefore, we often feel very embarrassed in actual work. hope