摘要
信息时代到来之后,企业面临着前所未有的机遇和挑战。要在当今的环境中求生存求发展,创新无疑是企业必须要过的一道门槛。因此,就必须不断地研制和开发新产品,新技术,以适应千变万化的信息时代。而无形资产对企业发展起着关键性作用,将成为企业很重要的资产。针对中国加入WTO并逐步与国际会计接轨,提出自创无形资产确认和计量的一点意见,并和国际会计准则进行比较,提出建议。
After coming of the information times, the enterpriser faces the opportunity and challenge of the unprecedented expansion. If you want to live anti develop in the present environment, Making innovations is a threshold which must be leapt over. For this situation, the new products and new techniques must be researched and developed continuously in order to meet the ever-changing information times. During the development of enterpriser, the invisible assets will be the very important role, and also is the one of the irnportant assets. In view of China joining the WTO and with international accounting, this article will describe the self-created confirming and measurir,g rnethod for the invisible assets, anti comparing the international accounting standard, and give sorne suggestion.
出处
《泰州职业技术学院学报》
2006年第3期76-78,共3页
Journal of Taizhou Polytechnic College
关键词
无形资产
研究开发费用
资本性支出
收益性支出
invisible assets
researching and developing cost
revenue charge
capital loss
