摘要： 无形资产是公司拥有的重要资源之一,随着经济的不断发展,无形资产的内容和形式发生了极大的变化,对公司的经营活动影响也越来越大。人们对无形资产如何准确计价和摊销产生了种种疑惑,很多人更是对《企业会计准则—无形资产》中的一些规定提出了质疑。文章以商誉和专利权为例对无形资产在计价和摊销上存在的问题予以揭示。并根据目前无形资产的现实状况提出一些看法,请专家和同行给予指正。
关键词:
无形资产,
计价,
摊销
Abstract: Intangible asset is one of the important resources of enterprises.With the continually economic developing,intangible asset has taken place changes,and it has more and more affection on enterprises.A lot of doubts have arisen on how to evaluate and amortize the intangible asset precisely.Even more people oppugned the rules of《Rules on Enterprises Accounting-Intangible Asset》.By taking patent as an example,this article disclosed the problem on calculating and amortizing of intangible asset and gave out the author's opinion on this problem.
Key words:
intangible asset,
calculating,
amortization
中图分类号:
孙殿辉. 关于无形资产计价与摊销问题的思考[J]. 华北农学报, 2004, 19(S1): 161-163. doi: 10.3321/j.issn:1000-7091.2004.z1.038.
SHUN Dian-hui. Thinking of Calculating Intangible Asset and Amortization[J]. ACTA AGRICULTURAE BOREALI-SINICA, 2004, 19(S1): 161-163. doi: 10.3321/j.issn:1000-7091.2004.z1.038.