我国《企业会计准则》规定:“自行开发的无形资产,应当按开发过程中实际发生的支出数记帐”。而《股份有限公司会计制度》指出:“自行开发并按法律程序申请取得的无形资产,按依法取得时发生的注册费、聘 China's “Accounting Standards for Business Enterprises” stipulates: “Self-developed intangible assets should be booked according to the actual expenditure incurred in the development process.” However, the “Accounting System for Joint Stock Limited Company” states: "The intangible assets that are self-developed and applied for according to legal procedures shall, according to the registration fee incurred when they are obtained according to law