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
CLC Number:
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.