| 浅议固定资产与无形资产在会计处理上的比较及其风险防范 |
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| 引用本文： | 吕玮. 浅议固定资产与无形资产在会计处理上的比较及其风险防范[J]. 商业研究, 2006, 0(6): 53-54 |
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| 作者姓名： | 吕玮 |
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| 作者单位： | 哈尔滨学院,政法与经济管理学院,黑龙江,哈尔滨,150080 |
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| 摘 要： | 固定资产具有实物形态,并且在使用过程中保持不变,而无形资产不具有实物形态,它的存在是以隐性形式体现的。固定资产与无形资产都属于长期资产,但两者却有着本质的不同,决定了其在会计处理上的不同特点,尤其在管理和风险防范上急需采取强有力的对策和措施,才能有效地防范两类资产流失的风险。
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| 关 键 词： | 无形资产 固定资产 会计处理 |
| 文章编号： | 1001-148X(2006)06-0053-02 |
| 收稿时间： | 2005-04-08 |
| 修稿时间： | 2005-04-08 |
The Comparative Study on Fixed Assets and Intangible Assets in Accounting Treatment |
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| LU Wei. The Comparative Study on Fixed Assets and Intangible Assets in Accounting Treatment[J]. Commercial Research, 2006, 0(6): 53-54 |
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| Authors: | LU Wei |
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| Affiliation: | Department of Politics, Law and Economics, Harbin College, Harbin, Heilongjiang 150086, China |
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| Abstract: | Fixed assets take the form in kind with no changes in use,whereas intangible assets do not.Intangible assets exist in the recessive form.Both fixed assets and intangible assets fall into the group of long-term assets,but different in essence.This decides their different features in accounting treatment,some effective measures should be taken expecially in treatment and risk prevention to avoid their possible loss. |
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| Keywords: | intangible assets fixed assets accounting treatment |
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