【摘 要】
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关于港口企业无形资产的思考张存军无形资产是指企业长期使用但没有实物形态的资产,包括专利权、商标权、著作权、土地使用权、非专利技术、商誉等。本文着重将港口企业普遍使
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关于港口企业无形资产的思考张存军无形资产是指企业长期使用但没有实物形态的资产,包括专利权、商标权、著作权、土地使用权、非专利技术、商誉等。本文着重将港口企业普遍使用或开发的土地使用权、商誉权等提出与财会同仁共同讨论和分析。以期抛砖引玉。土地使用权港口...
About the intangible assets of port enterprises Zhang Cunjun Intangible assets refers to the long-term use of the enterprise but not the physical form of assets, including patents, trademarks, copyrights, land use rights, non-patent technology, goodwill and so on. This article focuses on the common use or development of land use rights of port companies, goodwill and other proposed jointly with the accounting colleagues to discuss and analyze. With a view to initiate. Land use right port ...
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