谁有固定资产折旧方法的英文文献啊？ 毕业论文要用，邮箱haohao5563@163.com ACCA准则，和国内会计制度不同，你要哪个？另外折旧方法不会影响所得税，不管你用什么方法折旧，在所得税汇算清缴的时候，折旧都按。
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 。
跟固定资产折旧有关的参考文献 文库
