目前,企业单位中的无形资产主要有专利权、商标权、著作权、土地使用权、非专利技术、商誉等.现行会计制度规定,对固定资产和无形资产的价值转移分别采用两种不同的会计处理方法,无形资产的摊销采用直线摊销法,不象固定资产折旧那样在特定条件下还能采用加速折旧法.笔者认为,某 At present, the main intangible assets in enterprises include patents, trademarks, copyrights, land use rights, non-patented technologies, goodwill, etc. The current accounting system stipulates that the value of fixed assets and intangible assets are transferred using two different Accounting methods, the amortization of intangible assets using straight-line amortization method, unlike the depreciation of fixed assets, under certain conditions can also be accelerated depreciation method .I think, a