一、对自创无形资产两种会计处理方法的评价 全部资本化。全部资本化的理论依据是:研究与开发活动的目的是希望在未来时期而不是本期获得收益,研究开发项目一旦成功,作为其成果的专利权、专有技术、商标权等无形资产往往会持续在以后若干会计期间带来收益,根据收入与费用配比的原则,将研究与开发支出记入无形资产价值并在有效期内进行摊销。其次,全部资本化的会计处理符 First, the evaluation of the two accounting methods for self-owned intangible assets is fully capitalized. The whole theory of capitalization is based on the fact that research and development activities are intended to benefit in the future rather than the current period. Once a research and development project is successful, intangible assets such as patent rights, know-how, trademark rights and the like Continue to bring benefits in certain accounting periods in the future. According to the principle of income and expense ratio, research and development expenditures shall be recorded into the value of intangible assets and be amortized within the valid period. Second, the full capitalization of the accounting operator