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无形资产的转让应符合“有偿转让、合理计价,等价交换”的原则。因此,合理地计算其转让价值,对无形资产的让、受双方都是很重要的。 对无形资产转让价值的计价方法有绝对值计价法、相对值计价法、混合计价法三种。 一、绝对值计价法: 绝对值计价法,是无形资产转让方根据研制技术成果所耗费的实际成本,以及拟获取的短期和长远的利润期望,提出转让价;受让方,依据引进技术及其消化吸收该项技术将支付的费用,应用该项资产在近期和远期可能获得的经济效益和本单位经济承受能力,提出受让价;然后通过双方谈判,共同确认资产有偿转让价值,由受让方一次向资产转让方支付。
The transfer of intangible assets shall comply with the principle of “compensated transfer, reasonable pricing, and equivalent exchange”. Therefore, a reasonable calculation of its transfer value is very important for the transfer of intangible assets to and from both parties. There are three ways to determine the value of intangible assets: absolute valuation method, relative value valuation method, and mixed valuation method. 1. Absolute Value Valuation Method: The absolute value valuation method is an intangible asset transferor’s proposal to raise the transfer price based on the actual cost incurred in the development of technical results, and the short-term and long-term profit expectations to be obtained; the transferee is based on the introduction of technology and It digests and absorbs the expenses that the technology will pay, applies the assets’ economic benefits in the near and far future and the economic affordability of the unit, and proposes the transfer price; then through the negotiation of both parties, it jointly confirms the value of the assets transferred by compensation. The transferee pays the transferor once.