| 无形资产摊销应设置"累计摊销"科目 |
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| 引用本文： | 徐汉峰.无形资产摊销应设置"累计摊销"科目[J].长沙航空职业技术学院学报,2005,5(1):54-55. |
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| 作者姓名： | 徐汉峰 |
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| 作者单位： | 湖北职业技术学院,湖北,孝感,432000 |
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| 摘 要： | 文章从各种角度找出理由，建议现行的会计制度设置“累计摊销”科目，以利于提供无形资产的原始价值、累计摊销以及摊余价值等详细资料，提高无形资产的核算质量。
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| 关 键 词： | 无形资产 累计摊销 摊余价值 西方财务会计 |
| 文章编号： | 1671-9654(2005)01-054-02 |
| 修稿时间： | 2004年12月6日 |
The Course of Accumulative Amortization Offered in Invisible Assets Amortization |
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| XU Han-feng.The Course of Accumulative Amortization Offered in Invisible Assets Amortization[J].JOurnal of Changsha Aeronautical Vocational and Technical College,2005,5(1):54-55. |
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| Authors: | XU Han-feng |
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| Abstract: | This paper assumes that the course of accumulative amortization should be offered in the current accounting system so as to support detailed materials such as the invisible assets' original value, accumulative amortization and amortization value and to upgrade accounting quality. |
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| Keywords: | invisible assets accumulative amortization amortization value western financial accounting |
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