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;

youdao

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.

youdao

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.

youdao