浅谈无形资产处置的账务处理

Accounting Handle of the Disposal of Intangible Assets

关于无形资产处置的账务处理,其实不是什么新问题。但是至今为止,它始终未能充分考虑在使用专用记账凭证的情况下,如何进行账务处理的问题。为此,本文拟就此问题,谈一点肤浅的看法。

With regard to the accounting handle of the disposal of intangible assets.In fact,it is not a new problem.But so far,it has not been fully taken into account in the use of special certificate to deal with accounting issues.For this,the paper talks some simple views on the issue.