论文部分内容阅读
从一般商品生产和我国社会主义有计划商品生产的发展,以及社会分工的加细,证明在我国国营企业中存在无形资产的客观性。结合我国多年来因忽视无形资产存在所产生的损失,说明建立无形资产核算的必要性。根据我国目前的实际情况,提出初期应确立的无形资产项目,阐述应主要采用成本计价基础以及对知识技术产品、土地使用权、商誉等分别采用不同的价格估定方法。在会计处理上提出目前应实行由低到高,由简到繁的原则,并分别介绍繁简两种不同的核算方法,以及应开设的帐户和分录举例。
From the general merchandise production and the development of socialist planned commodity production in China, and the refinement of social division of labor, it is proved that there are intangible assets in China’s state-owned enterprises. In combination with the losses incurred by our country over the years due to the neglect of the existence of intangible assets, we have explained the necessity of establishing intangible assets. According to the actual situation in China, the project of intangible assets that should be established in the early stage is elaborated, and the cost valuation basis should be used mainly, and different price evaluation methods should be adopted for knowledge and technology products, land use rights, and goodwill respectively. In terms of accounting treatment, it is proposed that the principles from low to high, from simple to complex, should be implemented at present, and two different methods of accounting are briefly introduced, and examples of accounts and entries that should be opened are introduced.