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无形资产是指企业根据法律或契约所赋予的各项权力或由于经营上的优越获利能力所产生的各种无实体、能使企业实际净资产超过有形净资产的部分,如专利权、版权、商誉等。无形资产和有形资产一样,具有资产的本质特征,诸如:(1)它表现为一种有助于形成现金流入量的能力;(2)它在创造收益的过程中逐渐转化为费用由营业收入来承担;(3)它
Intangible assets refers to all kinds of non-entities that the enterprise gives under the law or contract or due to the superior profit-making ability in the business, which enables the actual net assets of the enterprise to surpass the part of the tangible net assets, such as patent right, copyright , Goodwill and so on. An intangible asset, like a tangible asset, has the essential characteristics of an asset such as: (1) it manifests itself as an ability to contribute to the formation of a cash inflow; (2) it gradually translates into a revenue-to- To bear; (3) it