根据中外合资企业财务制度规定,固定资产是指单位价值在800元以上、使用年限在一年以上的房屋、建筑物、机器设备、电子设备、运输工具和其他设备,并在计提折旧时应按规定的使用年限,留取一定的残值。但对下述特殊类型的固定资产如何计提折旧,现行规定没有明确,为此,我谈点看法。案例:威海某中外合资企业,中方合营者以32公斤的铂金坩埚作为投资,价值达200 According to the financial system of Sino-foreign joint ventures, fixed assets refer to houses, buildings, machinery and equipment, electronic equipment, transportation equipment and other equipment with a unit value of more than 800 yuan and a service life of more than one year, and should be depreciated According to the provisions of the useful life, to retain a certain residual value. However, the following special types of fixed assets depreciation, the current provisions are not clear, for which I talk about. Case: Weihai a Sino-foreign joint venture, the Chinese partner to 32 kilograms of platinum crucible as an investment worth 200