资产评估是通过对资产某一时点价值的估算,从而确定其价值的经济活动。资产评估的方法很多,成本法是其中之一,其评估过程主要是在评估时按被评估资产的现时重置成本扣减其各项损耗价值来确定被评估资产价值。本文主要分析在无形资产的评估中成本法的应用。 Assets valuation is the economic activity that determines the value of an asset at an estimated moment in time. There are many ways to evaluate assets. The cost method is one of them. The assessment process is mainly to determine the value of the assets under assessment at the current replacement cost of the assets to be assessed and deduct their loss values. This article mainly analyzes the application of cost method in the evaluation of intangible assets.