Then introduce the problems existing in the current intangible assets accounting information in the knowledge-based economy times, such as the problem of recognize, measurement amortization.
接着说明现有的无形资产会计在会计信息的供给上存在很多的问题。如确认的问题、计价的问题、摊销的问题等。
Non-current assets also can be intangible assets, such as goodwill, patents or copyright.
非流动资产也可以是无形资产,如商誉、专利或版权。
Assets shall be grouped and itemized in the balance sheet according to their nature of liquidity, including current assets, long term investment, fixed assets, intangible assets and other assets.
在资产负债表上,资产应当按照其流动性分类分项列示,包括流动资产、长期投资、固定资产、无形资产及其他资产。
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