上沦为成本摊销余额表 redidual statement
摊销费用净额 [会计] net amortization charge
未摊销贴水净额 net unamortized discount
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;
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.
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