企业无形资产的核算方法

无形资产具有广义和狭叉之分,凡没有物质实体而是表现为某种法定权利或技术的资产,都属于广叉无形资产的范畴.但会计上通常将无形资产作狭义的理解,指企业拥有或者控制的没有实物形态的可辨认非货币性资产,如专利权、商标权、著作权、土地使用权、非专利技术等等.本文试图以独特的视角,依据新会计准则,运用比较研究法,沿着无形资产进入、存续、退出企业的生命历程,在充分解析无形资产核算与固定资产核算异同的基础上,借鉴固定资产核算的成熟技术,探索完善无形资产核算的途径.

The calculation method of intangible assets in enterprise

Intangible asscts is with broad and narrow the points.It belongs to the category of generalized intangible assets no matter which is a legal entity or technical assets.But in accounting,intangible assets is usually for special understanding.Attempting to the unique Angle of view,on the basis of the new accounting standards,using the comparative research,along the intangible assets'the life of the enterprise,this article fully analyses the similarities and differences of intangible assets and fixed assets accounting calculation and explores how to perfect the intangible assets accounring based on the mature teehaology of the fixed assets accounting.