亲，你有固定资产折旧方法的英文参考文献？能不能发给我一份，我毕业论文要，两篇就够了！谢谢。。。。 Fixed assets and depreciationFixed assets refer to buildings，constructions，machinery，motor vehicles and other equipment related to the production and operation of the Company with useful lives of over one year.Fixed assets also include other non-production equipment with individual values of over RMB 2，000 and useful lives in excess of 2 years.Fixed assets were initially recorded at cost when acquired.Subsequent expenditures on fixed assets are included in the carrying amount of the assets only if it is probable that the economic benefits associated with the assets will flow to the Company and the amount is in excess of the original expectations，such as extending the service life of the fixed assets，significantly improving the product quality，or substantially lowering the product cost.However，the increased book value of the fixed asset does not exceed its net recoverable amount.Except for the aforementioned circumstances，subsequent expenditures on fixed assets are expensed 。
有关固定资产折旧方法探讨的参考文献有哪些啊？急。。。。。 建议你看看会计准则6号固定资产
请问有关固定资产的折旧的参考文献有哪些？ 《企业会计制度》，《税法》等，其实看税法就成，要最新的，因为固定资产折旧涉及到应纳税所得额，说的比较细一些的。
