《企业会计准则——无形资产》中对无形资产的摊销规定：无形资产的成本，应自取得当月起在预计使用年限内分期平均摊销。这一规定包含两个内容：摊销年限和摊销方法。对于摊销年限，准则规定按法定年限或受益年限或二者孰低的方法来确定，这既符合国际惯例又考虑了中国现阶段? Amortization of Intangible Assets in Accounting Standards for Business Enterprises - Intangible Assets: The cost of an intangible asset should be amortized evenly over the estimated useful life starting from the month of acquisition. This rule consists of two parts: the amortization period and the amortization method. For the amortization period, the guidelines set by the legal year or the benefiting years or the lower of the two methods to determine, both in line with international practice and considered the current stage in China?