企业会计制度规定,无形资产的摊销应计入企业的管理费用,而对其发生的减值损失,则计入企业的营业外支出。同时,企业会计制度又规定,“当无形资产预期不能为企业带来经济利益时,企业应将该项无形资产的账面价值予以转销;记入当期管理费用”。笔者认为,这种采取不加区分当期正常摊销和减值损失(即报废损失),而全部笼统计入管理费用的做法,显然不妥。因为,预期不能再为企业带来经济利益的无形资产的账面价值,不一定完全属于当期应正常摊销的价值。若该无形资产在当期进行正常摊销后,仍有账面余额,则说明该无形资产发生了减值损失(也即报废 The accounting system stipulates that the amortization of intangible assets shall be included in the management fees of the enterprise while the impairment loss incurred shall be recorded in the non-operating expenses of the enterprise. At the same time, the enterprise accounting system also stipulates that “when the intangible assets are not expected to bring economic benefits to the enterprise, the enterprise shall write off the book value of the intangible assets and write down the administrative expenses of the current period”. The author believes that this does not distinguish between the current normal amortization and impairment losses (that is scrapping loss), and all the generalized management fees into practice, obviously not appropriate. Because the book value of an intangible asset that is expected to no longer bring economic benefits to the enterprise may not be entirely the value that should be normally amortized in the current period. If there is any book balance after the normal amortization of the intangible asset in the current period, it indicates that the intangible asset has been impaired