收购产生的无形资产摊销开支增加。
Increase in amortisation expenses of intangible assets arising from.
对无形资产摊销的改进的构想以及对无形资产报告的改进建议。
Propose the idea of improvement that the intangible assets amortize and improvement of the intangible assets report.
第十二条在计算应纳税所得额时，企业按照规定计算的无形资产摊销费用，准予扣除。
Article 12 an enterprise is allowed to deduct the amortized expenditures of intangible assets calculated under the related provisions when calculating the taxable amount of incomes.
企业选择的无形资产摊销方法，应当反映与该项无形资产有关的经济利益的预期实现方式。
The method chosen by an enterprise for the amortization of intangible assets shall reflect the expected realization pattern of the economic benefits which relevant to the intangible assets.
其他不得计算摊销费用扣除的无形资产。
Other intangible assets for which no amortized expense may be calculated for deduction.
下列无形资产不得计算摊销费用扣除。
For the following intangible assets, no amortized expense may be calculated.
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.
专门用于研发活动的软件、专利权、非专利技术等无形资产的摊销费用。
The amortized expenses of such intangible assets as software, patent rights and non-patented technologies used exclusively for research and development activities.
解释用于主要固定及无形资产的折旧及摊销方法。
Explain the methods of depreciation and amortisation used for the main fixed and intangible assets.
将无形资产的成本在其存续期内系统化地结转到费用叫做摊销。
The systematic write-off to expense of the cost of an intangible asset over its useful life is termed as amortization.
摊销无形资产通常用直线折旧法。
The straight-line method normally is used for amortizing intangible assets.
专利权及其他无形资产按实际支付的价款入账，一般采用直线法按小于10年平均摊销。
Patent and other intangible assets are initially recorded at actual cost, and amortised using the straight-line method less than 10 years generally.
第十九条使用寿命不确定的无形资产不应摊销。
Intangible assets with uncertain service life may not be amortized.
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.
其他不得计算摊销费用扣除的无形资产。
Other intangible assets for which no amortized expense may be calculated for deduct ion.
第四十七条无形资产的摊销，应当采用直线法计算。
Article 47 the amortization of intangible assets shall be computed using the straight-line method.
无形资产的期初和期末账面余额、累计摊销额及减值准备累计金额。
The beginning and ending book balances, accumulative amount of amortization, and accumulative amount of provision for impairment of 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.
理论上不反对贷记累计摊销账户而非无形资产账户，但这种方法在实践中很少遇到。
There is no theoretical objection to crediting an accumulated amortization account rather than the intangible asset account, but this method is seldom encountered in practice.
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.
无形资产的摊销方法：自取得当月起在预计使用年限内分期平均摊销；
The intangible assets should be amortized evenly from the current month when acquired to the end of the estimated useful life.
无形资产的摊销方法：自取得当月起在预计使用年限内分期平均摊销；
The intangible assets should be amortized evenly from the current month when acquired to the end of the estimated useful life.
应用推荐