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本文对财政部新颁布的《企业会计准则———无形资产》等 8项准则进行了专题研究 ,并就其对公司、企业经营行为的影响做了深入细致的分析。
In this paper, the Ministry of Finance newly promulgated the “Accounting Standards for Business Enterprises --- Intangibles” and other eight criteria for a special study, and its impact on the company, business operations conducted in-depth and meticulous analysis.