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2006年2月15日发布的新会计准则中,第6号“无形资产”准则在无形资产定义、研究与开发费用、摊销等诸多方面比照原准则都有较大的突破。由于我国尚未出台与新准则相适应的企业会计制度,因此这两者的差异难免会给企业的会计实务操作带来障碍。现根据《企业会计准则第6号——无形资产》体现的新内容,与《企业会计制度》的相关内容作一比较,并分析其对企业现在和未来经营的影响,以助于进行准确的操作。
In the new accounting standards promulgated on February 15, 2006, No. 6 “Intangible Assets” has a larger breakthrough in the definition of intangible assets, research and development costs, amortization and other aspects in comparison with the original standards. Because our country has not yet promulgated the enterprise accounting system that is compatible with the new guidelines, the difference between the two will inevitably bring obstacles to the accounting practice of enterprises. Now according to “Accounting Standards for Business Enterprises No. 6 - intangible assets” reflects the new content, and “Enterprise Accounting System” for a comparison of the relevant content, and analyze its impact on the current and future business operations in order to help accurate operating.