... 固定资产清理 Disposal of fixed assets 无形资产-专利权 Intangible assets - patent 无形资产-非专利技术 Intangible ...
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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.
当一家公司通过向发明者或其他持有者购买而获得专利权时，购买价格应记到专利权这个无形资产账户。
When a company acquires a patent by purchase from the inventor or other holder, the purchase price should be recorded by debiting the intangible asset account, Patents.
无形资产包括商誉、专利权、商标、版权，以及专营权。
Intangible assets include goodwill, patents, trademarks, Copyrights, and franchise.
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