无形资产核算

完善无形资产核算相关问题的探讨

Approaching the Related Problems on Perfecting Intangible Assets Accounting

关于加强无形资产核算提升企业竞争力的思考

On Strengthening the Accounting of Intangible Assets to Enhance the Competitiveness of Enterprises

新的企业会计准则在无形资产核算新增加研发支出一级科目。

The new corporate accounting standards in the accounting of intangible assets newly added a subject of " R & D spending " .

完善我国关于无形资产核算问题的法规，对于规范企业会计核算、提高会计信息质量都具有重要的意义，同时对我国无形资产市场的健康发展也具有影响意义。

The consummation of accounting laws is important for standardization of accounting and improvement of accounting information . It also influences the sound development of our intangible assets market .

虽然如此，详细研究我国会计法规中关于无形资产核算的内容，仍然感到存在许多不足之处，例如核算范围狭窄、摊销方法简单等等。

But after research on accounting regulation on intangible assets , I feel there are still shortcomings , such as small scope of intangible assets accounting and simpleness of amortizing manners .

现行的高等学校财务会计制度在记账基础、修购基金计提、无形资产核算、会计核算体系、会计科目设置等方面存在着一些与社会主义市场经济体制和公共财政模式不相适应的地方。

The current financial and accounting system of the colleges and universities are in discord with the socialism market economic and public finance pattern in the on account reference , calculating repair and maintenance fund and immaterial assets , accounting system and accounting item setting .

本文以新旧会计准则对比的研究方法，分析我国无形资产会计核算问题。

The main body of a book analyse our country intangible assets accounting problem with new old accountant criterion contrast research method .

同时也指出新准则中存在的问题，并提出了相关建议，以期更好地完善我国无形资产会计核算体系。

Meanwhile , the paper points out some main issues existing in the revised standards and gives relative suggestions to perfect China 's accounting standards system of intangible assets .

在分析论证的基础上，提出将高校通过划拨取得的土地使用权作为无形资产单独核算并给出了具体核算方法。

On the basis of analysis and argumentation , it is brought forward that the right to use the land that institutions of higher learning acquired from the allocation should be independent accounted as intangible assets with the accounting method .

自创无形资产计价和核算的探讨

Discussion on the Pricing and Accounting of Self-created Assets

关于固定资产、无形资产减值准备核算的几点建议

Some suggestions on the Write-down Reserve Account of Fixed Assets and Intangible Assets

无形资产及其他资产核算；

Intangible assets and other assets are checked and calculated ;

关于无形资产的定义及其核算的探讨

Discussion about Definition and Estimation of Invisible Assets

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。

The article discusses the confirmation of intangible assets , intangible assets measurement , and new the ideas of intangible assets accounting .

本文从无形资产确认理论入手，分析了现行无形资产会计核算方法中存在的主要问题，提出了完善方法，并为企业无形资产的价值管理实践提供了建议。

Based on the theory of IA recognition , this paper makes an analysis on the major issues in the current IA accounting methodology , puts forward an improvement for the existing methods , and renders a beneficial suggestion to the practice of IA value management .

因此本文希望通过对无形资产确认与计量方面的研究，提出对我国会计法规中无形资产核算部分的改进建议。

We hope to make some suggestions on intangible assets accounting by making research on intangible assets recognition and measurement .

文章从各种角度找出理由，建议现行的会计制度设置累计摊销科目，以利于提供无形资产的原始价值、累计摊销以及摊余价值等详细资料，提高无形资产的核算质量。

This paper assumes that the course of accumulative amortization should be offered in the current accounting system so as to support detailed materials such as the invisible assets ' original value , accumulative amortization and amortization value and to upgrade accounting quality .