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企业作为市场主体,其无形资产的取得、转让、投资、摊销及企业兼并等,都必须按照无形资产的收支核算进行会计处理。 一、无形资产取得的会计处理 1.企业从外部购入的无形资产,应按实际支出费用记帐。一般情况下,应以实际支付购置费用的时间,作为无形资产入帐的时间依据。借记“无形资产”科目,贷记“银行存款”等科目。 2.企业自行开发的无形资产,应当按开发过程中实际发生的支出数记帐。企业发生的研究开发费入帐时,借记“科技开发成本”科目,贷记“材料”等费用科目;研制成功,取得工业产权时,借记“无形资产”科目,贷记“科技开发成本”科目;确认科研失败时,借记“风险准备”科目,货记“科技开发成本”科目。 3.接受投资取得无形资产,按确认的评估值或合同约定价格记帐,借记“无形资产”科目,贷记“实收资本”科目。
As a market entity, the acquisition, transfer, investment, amortization, and mergers and acquisitions of intangible assets of an enterprise must be accounted for in accordance with the balance of income and expenses of intangible assets. I. Accounting Treatment for Intangible Assets 1. The intangible assets that an enterprise purchases from the outside shall be accounted according to the actual expenses incurred. Under normal circumstances, the time for actually paying the acquisition cost should be used as the basis for the time when the intangible assets are accounted for. Debit the “intangible assets” account, credited to “bank deposits” and other subjects. 2. The intangible assets developed by the enterprise itself shall be accounted for according to the actual expenditure incurred during the development process. When the research and development expenses incurred by the enterprise are recorded, debit the title of “Science and Technology Development Costs” and credit them to the “Materials” and other expenses; when the research is successful and the industrial property rights are obtained, the “Intangible Assets” subject will be debited, and the “S&T Development Costs” will be credited. “Subjects; when confirming the failure of scientific research, debit the “risk preparation” subject and record the title of “science and technology development cost”. 3. Accept the investment to obtain intangible assets, account according to the confirmed assessment value or the agreed contract price, debit the “intangible assets” account, and credit the “received capital” account.