浅谈《企业财务会计》中无形资产的核算

The Checking of Invisible Capital in ' Finance and Accounting of Enterprise'

中国加入WTO后,众多企业面临着前所未有的机遇和挑战,创新成为企业增强竞争力的有效手段。对此,企业就必须不断地研制和开发新产品、新技术,无形资产的数量也将越来越多,对企业发展和作用将越来越大,它将成为企业很重要的资产。因此,如何在《企业财务会计》教学中加强无形资产核算的讲解,具有十分重要的现实意义。

After joining the WTO, many Chinese enterprises are faced with the unprecedented opportunities and challenges. So it is very important for the corporation to innovate. As the development of the new products and technology continue, the amount of invisible capital is increasing, the influence will be more and more important . It will have some significance to emphasize invisible capital in the teaching.