摘要
对软件生产企业无形资产的价值计量时 ,应注意到软件生产企业的特点、分类及其费用的归属 。
In the value estimation of intangible assets of software producers, attention should be paid to the characteristic of software producers, the classification and the expense. On these bases, the software expenses are confirmed and calculated.
出处
《经济经纬》
北大核心
2002年第4期104-106,共3页
Economic Survey