| 自创无形资产的会计处理 |
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| 引用本文： | 苏铁. 自创无形资产的会计处理[J]. 华东经济管理, 2005, 19(6): 135-136 |
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| 作者姓名： | 苏铁 |
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| 作者单位： | 四川机电职业技术学院,管理工程系,四川,攀枝花,617000 |
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| 摘 要： | 在现代经济活动中,企业为了赢利,增强竞争力和企业发展的后劲,不断加大研究开发上的投资力度,使无形资产无论在总量上,还是在占企业资产比例上都呈快速增长态势。而我国企业会计准则中有关自创无形资产会计处理中存在诸多缺陷,文章就此问题进行简单探讨。
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| 关 键 词： | 无形资产 研究与开发费用 费用化 资本化 |
| 文章编号： | 1007-5097(2005)06-0135-02 |
| 收稿时间： | 2005-03-18 |
| 修稿时间： | 2005-03-18 |
Accounting Operation of Immaterial Assets |
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| SU Tie. Accounting Operation of Immaterial Assets[J]. East China Economic Management, 2005, 19(6): 135-136 |
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| Authors: | SU Tie |
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| Affiliation: | Project Management Faculty,Sichuan Electromechanical Institute of Vocation and Technology,PanZhiHua 617000,China) |
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| Abstract: | In modern economic activities,in order to gain the proftit and strengthen the competitive power and development potential,enterprises continuously enlarge the investment on research and development which lead to a rapid increase of immaterial assets either in total amount or its the percentage among total assets of the enterprises. However,in the accounting standards of China,there are a lot of disadvantages concerming the accounting operation of self-created immaterial assets.This paper will present a brief discussion on this subject. |
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| Keywords: | immaterial assets the fee of research and development capitalize cost |
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