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一、无形资产的计价企业取得无形资产大体有三种方式:从外部购入、自己发明创造和其他单位投资转入。企业取得无形资产,应按成本入帐。企业购入或按法律程序申请取得的各种无形资产,按实际支出数记帐;其他单位投资转入的无形资产,按国家有关规定确定的价值记帐。由于无形资产的价值具有不确定性的特点,因此,只有能够确指为取得无形资产而发生的支出,才能作为无形资产的
I. Valuation of Intangible Assets There are basically three ways for an enterprise to acquire an intangible asset: acquiring it from outside, transferring its own invention and creation, and investing in other units. Enterprises obtain intangible assets, should be accounted for at cost. The intangible assets purchased by the enterprise or obtained according to legal procedures shall be accounted for at the actual expenditure; the intangible assets transferred by other units shall be booked at the value determined according to the relevant provisions of the state. As the value of intangible assets is characterized by uncertainty, therefore, only the expenditures incurred for the purpose of obtaining intangible assets can be regarded as intangible assets