浅谈自行开发无形资产的计价方法李力企业自行开发的无形资产，由于进行科学研究，一般都要经过多次试验才能取得成功，而花费时间的长短又很难预计，所以通常将研究过程中发生的费用列作当期费用，以当期的营业收入抵补。笔者认为，这种处理方法虽然简便，但并不合理。一... Discussion on the pricing method of self-developed intangible assets The intangible assets developed by Lili Enterprises on its own, as a result of conducting scientific research, generally have to undergo many trials to achieve success, and the length of time spent is difficult to predict, so the research process is usually The expenses incurred are listed as current expenses and are covered by current operating income. The author believes that this approach is simple but unreasonable. one...