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无形资产计提减值准备后,应当调整每期的摊销金额,即已计提减值准备的无形资产,应当按照其账面价值(账面余额减去已计提的减值准备后的金额)与尚可使用年限重新计算当期应摊销的价值,以前年度已摊销的价值不再调整。例:某企业一项专利权取得时的成本为1 000万元,企业按照10年平均摊销。至2000年12月31日,该项无形资产的账面余额为800万元,该企业因考虑到技术进步等原因,对这项专利权计提了200万元的减值准备,使得专利权的账面价值为600万元,假定企业重新估计该专利权尚可使用年限为5年,则每年应摊销的专利权费用如下: 计提减值准备后每年应摊销的专利权费用=600÷5=120(万元)
Intangible assets After the impairment provision is made, the amortization amount of each period should be adjusted, that is, the intangible assets that have been provided for impairment should be calculated on the basis of their book value (the book balance minus the amount of provision for impairment) And recalculate the amortized value of the current period with the remaining useful life, the amortized value of the previous year will not be adjusted. Example: The cost of obtaining a patent right for an enterprise is 10 million yuan, and the enterprise is amortized on average over 10 years. As of December 31, 2000, the book balance of this intangible asset was RMB8 million. Due to technological advances and other reasons, the enterprise made a provision of RMB2 million for impairment of such patent, making the patent right The book value is 6 million yuan. Assuming the enterprise re-estimates the remaining useful life of the patent to be 5 years, the annual royalty expenses that should be amortized are as follows: Patent right amortized annually after provision for impairment = 600 ÷ 5 = 120 (ten thousand yuan)