在日常会计教学研究中发现,有些会计事项处理不尽合理或比较模糊;调研企业会计核算实践时,这些会计事项的处理也是方法各异,合理即可。为此,文章特就无形资产出售核算、错账更正方法以及特殊业务下专用记账凭证编制等会计事项实务处理作些探讨。 In the daily accounting teaching and research, found that some accounting matters are not handled properly or more vague; corporate accounting practice research, these accounting matters are handled in different ways, it can be reasonable. To this end, the article especially on the sale of intangible assets accounting, mismatch correction method and special business accounting voucher preparation and other accounting matters for some discussion.