无形资产摊销应设置“累计摊销”科目

The Course of Accumulative Amortization Offered in Invisible Assets Amortization

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.