无形资产摊销

固定资产折旧、无形资产摊销等其他非现金项目；

Depreciation of fixed assets , amortization of intangible assets and other non-cash items ;

浅谈无形资产摊销的会计处理方法

Talking about the Method of Accounting Treatment of Invisible Assets Amortization

负责固定资产折旧和无形资产摊销；

Prepare depreciation and amortization for fixed assets and intangible assets ;

对无形资产摊销的改进的构想以及对无形资产报告的改进建议。

Propose the idea of improvement that the intangible assets amortize and improvement of the intangible assets report .

文章还简单介绍了无形资产价值摊销和信息披露所面临的有关问题。

Moreover , the paper simply discusses problems concerning intangible asset amortization and information disclosure .

谈无形资产的摊销方法

Methods of Apportioning Intangible Assets

无形资产的摊销金额一般应当计入当期损益，其他会计准则另有规定的除外。

Generally , the amortized amount of intangible assets shall be recorded into profit or loss for the current period , unless there are other accounting standards .

没有规定使用年限的，或者是自行开发的无形资产，摊销期限不得少于十年。

The amortization period in respect of intangible assets for which no useful life has been stipulated or which have been developed internally shall not be less than ten years .

下列无形资产不得计算摊销费用扣除

For the following intangible assets , no amortized expense may be calculated

无形资产的系统摊销没有反映其价值消耗形式。

And amortization measures do not reflect the decline in the economic value of intangible assets during the period .

人才密集型企业应将对人才资源的投入资本化，计入无形资产中逐年摊销。

The talent-intensive enterprise should capitalize the human resources and include them in intangible assets for amortization by year .

《企业会计制度》规定：摊销无形资产价值时，借记管理费用&无形资产摊销科目。

" Enterprise Accounting system " stipulated that , When amortization intangible asset value , debit " overhead charge ── intangible asset amortization " subject .

无形资产是一项资本性支出，合理地确定无形资产的摊销年限，正确地选用无形资产的摊销方法，精确地核算无形资产的摊销额，是一项十分重要的工作。

Intangible asserts is a kind of capital expenditure . It is an important task to reasonably ascertain the required years of amortization , correctly choose the method of amortization , precisely work out the volume of amortization .

但《无形资产准则》迈出的步伐还远远不够，无形资产的含义、研究开发费用、无形资产摊销和无形资产披露还亟待完善。

The signification of intangible assets , the expenses on R & D , intangible assets amortization and intangible assets announcement need lo be consummated urgently .