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2006年财政部颁布的《企业会计准则》对无形资产的摊销问题仅从自用和出租两个角度分别规定了具体的账务处理,而对于日常经营活动中常见的同一无形资产自用兼出租的摊销问题没有涉及。笔者认为随着无形资产的价值越来越高,这是个值得探讨和研究的问题,对于使财务报表真实公允地反映财务信息有着举足轻重的作用。本文主要提出三种账务处理的方法,并针对每种方法考虑其适用性,结合相关案例,总结了三种方法的特点,最终认为在无形资产价值较大且相关收入可以明确区分的条件下,可以根据“谁收益谁承担”的原则,计算累计摊销分配率,恰当分摊无形资产摊销额。
The Accounting Standard for Business Enterprises promulgated by the Ministry of Finance in 2006 stipulates specific accounting treatment for the amortization of intangible assets only from the perspectives of self-use and leasing. For the same intangible assets commonly used in daily business activities, Amortization issues are not covered. The author believes that with the increasing value of intangible assets, this is a question worth exploring and researching, which plays an important role in making the financial statements truly and fairly reflect the financial information. In this paper, we mainly put forward three methods of accounting treatment, and consider the applicability of each method for each method, and summarize the characteristics of the three methods based on the relevant cases. Finally, we think that under the condition that the value of intangible assets is large and the related income can be clearly distinguished , According to “who benefits who bear ” principle, calculate the cumulative amortization rate, the appropriate amortization of intangible assets.