第四章对现行无形资产会计的问题提出了改进建议。
Chapter 4 makes some suggestion on the intangibles accounting according to the knowledge-based economy times.
知识经济时代，知识经济将对无形资产会计产生巨大影响。
In era of knowledge-driven economy, the knowledge economy will exert an enormous influence on the intangibles accounting.
知识经济无形化的趋势，不断冲击着现行无形资产会计模式。
With the intangibility of intellectual economy, current accounting mode is now being impacted.
其次，本文述评了无形资产会计规则和无形资产价值相关性研究文献。
Secondly, the study surveys and synthesizes much of research, focusing on the accounting regulation of intangibles and the value relevance of intangibles.
本文以新旧会计准则对比的研究方法，分析我国无形资产会计核算问题。
The main body of a book analyse our country intangible assets accounting problem with new old accountant criterion contrast research method.
同时也指出新准则中存在的问题，并提出了相关建议，以期更好地完善我国无形资产会计核算体系。
Meanwhile, the paper points out some main issues existing in the revised standards and gives relative Suggestions to perfect China's accounting standards system of intangible assets.
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。
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.
摊销的一般会计分录由借记摊销费和贷记无形资产账户组成。
The usual accounting entry for amortization consists of a debit to amortization Expense and a credit to the intangible asset account.
会计条款中要求：资产必须“用货币量来衡量，并且衡量要有足够的可靠性和依据”。这一条款会影响无形资产（例如品牌）的会计计量。
The accounting need for an asset to be 'measured at a monetary amount with sufficient reliability' would also affect accounting for intangible assets such as brand names.
会计确认和计量则从人力资源和无形资产的确认与计量进行了具体的探讨。
The accounting conferment and the measurement are affected at two aspects such as human resources and intangible assets.
按照现有商誉会计理论，自创商誉作为企业一种特殊的无形资产，是否应该确认或摊销，还存在诸多争议。
There is controversy whether self-initiated goodwill as a kind of special intangible asset of an enterprise should be recognized or amortized.
核心能力是企业最重要的无形资产，在会计学上可以称为核心能力资产。
Core competence is the most important intangible asset for enterprise, which can be named as core competence asset in accounting.
新会计准则的出台对无形资产的会计处理究竟将产生什么样的影响？
The introduction of new accounting standards for the accounting treatment of intangible assets will be whether the kind of impact?
为此，必须改进现行的财务会计模式，以增进无形资产信息的披露。
We argue that current financial accounting model should be improved to encourage the information disclosure of intangibles.
对无形资产的减值，本文探讨了减值确认与减值转回的会计处理。
The second part is Chapter Four, discussing the regulation of disposal of intangible assets.
“无形资产计提减值准备”是我国会计制度中出现的一个新问题，其政策实施将会使我国会计制度进一步与国际会计惯例接轨。
Value deduction of intangible assets is one of the new problems in China accounting system. The application of policies will help our accounting system to conform to the international ones.
因此本文希望通过对无形资产确认与计量方面的研究，提出对我国会计法规中无形资产核算部分的改进建议。
We hope to make some Suggestions on intangible assets accounting by making research on intangible assets recognition and measurement.
第六部分则重点分析了知识经济下比较有代表性的网络域名与专利权两种无形资产的会计确认与计量。
Then the sixth part analyses the confirmation and the measurement of the network domain name which is the unique intangible in the knowledge economy.
第六部分则重点分析了知识经济下比较有代表性的网络域名与专利权两种无形资产的会计确认与计量。
Then the sixth part analyses the confirmation and the measurement of the network domain name which is the unique intangible in the knowledge economy.
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