累计摊销

理论上不反对贷记累计摊销账户而非无形资产账户，但这种方法在实践中很少遇到。

There is no theoretical objection to crediting an accumulated amortization account rather than the intangible asset account , but this method is seldom encountered in practice .

无形资产的期初和期末账面余额、累计摊销额及减值准备累计金额。

The beginning and ending book balances , accumulative amount of amortization , and accumulative amount of provision for impairment of intangible assets ;

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 .