摘要
无形资产在给企业创造可观的经济效益的同时,也带来了潜在的风险。因此,企业对无形资产进行核算,无论是资产取得时的价值核算、使用期限内的价值摊销以及在进行无形资产评估时,都应遵循谨慎性原则。
The intangible asset can produce considerable profit to the enterprise, while it will bring the potential risk. So the enterprise should follow the prudence principle in the whole process of business accounting to the intangible asset, which includes the value accounting when it’s achieved, the value cancel in the usage time and the property assessment etc.
出处
《芜湖职业技术学院学报》
2005年第1期47-48,共2页
Journal of Wuhu Institute of Technology
关键词
无形资产
谨慎性原则
核算
the intangible asset
the intangible asset
business accounting.