| 新形势下无形资产核算研究 |
| |
| 引用本文： | 孙瑜. 新形势下无形资产核算研究[J]. 商品储运与养护, 2007, 29(5): 96-97 |
| |
| 作者姓名： | 孙瑜 |
| |
| 作者单位： | 郑州大学第一附属医院,郑州,450052 |
| |
| 摘 要： | 21世纪的中国正处于一个知识经济及信息技术高速发展的时代,这给无形资产的核算和管理也提出了新的挑战。文章论述了无形资产的确认、无形资产计量以及无形资产核算的新思路。
|
| 关 键 词： | 无形资产 无形资产计量 无形资产核算 |
| 文章编号： | 1007-4538（2007）05-0096-02 |
| 修稿时间： | 2007-08-13 |
Discussion on the Problems of Intangible Assets Accounting |
| |
| Sun Yu. Discussion on the Problems of Intangible Assets Accounting[J]. Storage Transportation & Preservation of Commodities, 2007, 29(5): 96-97 |
| |
| Authors: | Sun Yu |
| |
| Affiliation: | Zhengzhou University first affiliated hospital Zhengzhou 450052 |
| |
| Abstract: | In the 21st century,China is in an era of the knowledge economy and the rapid development of information technology. It also proposed the new challenge to accounting and management of intangible assets with new challenges. The article discusses the confirmation of intangible assets,intangible assets measurement,and new the ideas of intangible assets accounting. |
| |
| Keywords: | intangible assets intangible assets measurement intangible assets accounting |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
