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《企业会计准则——无形资产》对无形资产的确认、计量、记录和报告作了全面的完善性的规定。笔者拟根据准则的内涵就各不同来源,以不同形式取得无形资产的计量,谈谈其会计处理。一、购入的无形资产企业购入无形资产是指通过货币性交易而从其他单位取得的享有独占权的无形资产。其入帐价值,应为购买时实际支付的价款和相关费用。其帐务处理为,借:无形资产,贷:银行存款等。二、自行开发的无形资产企业自行开发取得的无形资产,是指
“Accounting Standards for Business Enterprises - Intangible Assets” provides comprehensive and complete provisions for the confirmation, measurement, recording and reporting of intangible assets. According to the connotation of the guidelines, the author intends to obtain the measurement of intangible assets in different forms on different sources and talk about the accounting treatment. I. Intangible Assets Purchased Intangible assets purchased by enterprises refers to the intangible assets obtained from other units through monies transactions that enjoy exclusive rights. The entry value, should be the actual payment of the purchase price and related costs. The accounting treatment, by: intangible assets, credit: bank deposits. Second, self-developed intangible assets Self-developed intangible assets, refers to