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贵刊1992年第8期刊登了俞文青同志的《无形资产的计价和核算》一文,该文认为:“无形资产也叫无形的固定资产”意即无形资产是固定资产的一种。笔者对此持有异议,商榷如下
In your issue No. 8 of 1992, you published Comrade YU Wenqing’s article “Inversity Valuation and Accounting of Intangible Assets,” which states that “intangible assets are also called intangible fixed assets,” meaning that intangible assets are a type of fixed asset. The author disagrees with this and I hereby discuss the following: