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进一步探讨外贸企业无形资产帐务核算,是当前经贸行业财会人员谈论的热门活题。它的产生反映了我国有计划的商品经济在改革开放中蓬勃发展的必然。为此,探讨无形资产的帐务核算,对于搞活外贸经营,提高外贸企业经济效益,增强企业负亏消化能力都有着重要的现实意义。笔者结合外贸企业的实际情况,就如何进行无形资产帐务核算,谈点个人管见。一、无形资产的含意有关无形资产的理论探讨,外贸会计学会曾多次展开研究。在今年经贸部,财政
To further explore the accounting of intangible assets of foreign trade enterprises accounting, is the current economic and trade sectors accounting personnel to discuss the hot topic. Its emergence reflects the inevitability of the planned commodity economy in our country flourishing in the process of reform and opening up. Therefore, to explore the accounting of intangible assets accounts for the invigoration of foreign trade operations, improve the economic efficiency of foreign trade enterprises and enhance their ability to absorb losses and digest has an important practical significance. The author combined with the actual situation of foreign trade enterprises, how to conduct intangible assets accounting, talk about personal management. First, the meaning of intangible assets About the theory of intangible assets, foreign trade accounting society has repeatedly research. In this year’s Ministry of Economy and Trade, finance