一、现行自创无形资产入账价值分析自创无形资产是指自行开发并按法定程序取得的无形资产。自创无形资产一方面会发生研究过程中的材料费用,直接参加开发人员的工资及福利费,开发过程中的租金、借款费用等;另一方面研制成功后还要发生注册费、聘请律师费等费用。现行会计制度把 I. Analysis of the current recorded value of self-owned intangible assets Self-created intangible assets refer to the intangible assets that are developed by themselves and obtained according to legal procedures. On the one hand, self-created intangible assets will occur in the process of research materials costs, directly involved in the development of staff salaries and benefits, the development process of rent, borrowing costs; the other hand, after the successful development of the registration fee to occur, hire legal fees And other costs. The current accounting system to put