无形资产会计核算若干问题之我见

Views on Intangible Assets Accounting

《企业会计准则———无形资产》对无形资产的确认、计量、摊销、转让以及减值准备的会计处理做了明确具体的规定 ,这些规定在无形资产占比重较小、经营中作用不够显著的情况下是可行的。随着知识经济时代的到来 ,无形资产的内涵和外延不断扩大 ,在企业经营活动中所起的作用也日益显著。在此情形下 ,准则中的有些规定则显得过于简单且不尽合理。本文从工作实务出发 ,对计算机软件 ,土地使用权 ,专利权、非专利技术摊销和研究与开发费用的会计核算 ,谈几点看法。

The accounting standards for intangible assets regulate the accounting records and statements of affirmation,amortization,transfer,etc.Though these standards are feasible when intangible assets appear relatively footy,some regulations appear simple even unreasonable while intangible assets play more and more important role in corporation’s operating.The writer puts forward a few views on accounting of computer soft wares,the right of using land,patent and non patent technology amortization,and the cost of research and development.