对使用寿命有限的无形资产的预计使用寿命及摊销方法于每年年度终了进行复核并作适当调整。
The estimated useful lives and amortisation method of the intangible assets with finite useful life are reviewed, and adjusted if appropriate, at each financial year-end.
使用寿命有限的无形资产，其残值应当视为零，但下列情况除外。
For intangible assets with a limited service life, its residual value shall be regarded as zero, unless it is under the circumstances as follows.
使用寿命有限的无形资产，其使用寿命的估计情况；
The estimation about the service lives of intangible assets with limited service lives;
第二十一条企业至少应当于每年年度终了，对使用寿命有限的无形资产的使用寿命及摊销方法进行复核。
Article 21an enterprise shall, at least at the end of each year, check the service life and the amortization method of intangible assets with limited service life.
第二十一条企业至少应当于每年年度终了，对使用寿命有限的无形资产的使用寿命及摊销方法进行复核。
Article 21an enterprise shall, at least at the end of each year, check the service life and the amortization method of intangible assets with limited service life.
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