企业会计实行电算化，往往需要购买已经过评审的的商品化会计软件，这些软件的价格少则几千元，多则数万元；软件使用年限一般均在一年以上。因此，企业购买软件的支出显然不是收益性支出，而是资本性支出，那么应该把它列入哪一个资产类账户呢？１．作为“固定资产”处理。按 The implementation of computerized accounting, often need to buy has been reviewed commercialization of accounting software, the price of these software, at least a few thousand dollars, as many as tens of thousands of dollars; software life are generally more than one year. Therefore, the company’s expenditure on software purchases is obviously not profit-making expenditures, but capital expenditures, then it should be included in which an asset class account? 1. As “fixed assets” processing. press