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无形资产是一种不可见但是具有高度辩认度的非货币性资产,其中现金流量是一种支撑企业正常运转并或者更大利益,但是由于其在资金运作时具有特殊性,因此需要将其进行详细的详细的分析和总结。本文通过对以往大量文献资料的整理和总结,通过现金流量的概念和分类、现金流量计算时的对象和原理问题、现金流量计算时税后净利的处理、投资资产有关的可抵税费用的处理以及无形资产转让收入的处理这几个方面对无形资产投资决策时现金流量问题进行了详细的综述。
Intangible assets are an invisible but highly-identifiable non-monetary asset, of which cash flow is a kind of support for the normal operation of the business or even greater benefits, but because of its particularity in the operation of the capital, it needs to be Detailed and detailed analysis and summary. This article through a large number of documents in the past to organize and summarize, through the concept and classification of cash flow, cash flow calculation of the object and the principle of the problem, cash flow calculation of net profit after tax treatment, investment assets taxable expenses As well as the disposal of income from the transfer of intangible assets in these aspects of the cash flow of intangible assets investment decision-making carried out a detailed review.