对无形资产摊销的探讨  

AN EXPLORATION ON THE AMORTIZATION OF INTANGIBLE ASSETS

作　　者：闫华红[1] 庄守鑫[2] 

机构地区：[1]北京机械工业学院工商管理分院,北京100085 [2]首都经贸大学会计系,北京100026

出　　处：《北京机械工业学院学报》2000年第3期67-71,共5页Journal of Beijing Institute of Machinery

摘　　要：:无形资产通过参与企业的生产经营活动 ,为企业创造了经济利益 ,同时自身的价值也在使用中不断地损耗。无形资产摊销便是对损耗进行会计处理的方法。主要对影响无形资产摊销的 3个因素分别展开论述 ,首先确定在无形资产摊销基数时强调无形资产成本与相关支出的区别 ,分清不同来源的无形资产的成本应包含的具体组成部分 ,其次在提出确定无形资产摊销期限时应注意遵循谨慎性和灵活性原则 ,以无形资产收益年限和有效期孰短作为上限 ,可以适当缩短摊销期限 ,但不能随意延长 ,最后对无形资产摊销只能采用直线法提出质疑 ,根据无形资产更新换代快的特点 。Intangible assets can make profit for the business enterprises by participating in the business activities, but at the same time their value shrinks continuously. To amortize the intangible assets is the accounting method used to describe the shrinkage. The three factors affecting intangible assets amortization are discussed respectively. Firstly,the difference between the cost and the relative expense of intangible assets in defining the amortization base, and distinguishes the specific cost composition of different intangible assets is emphasized. Secondly, while defining the amortization period,following the principle of conservatism and the principle of flexibility is suggested, and taking the shorter one between the beneficial period and effective period as the maximum. At last,the rule that straight line method is the only method of intangible assets amortization is questioned.Because the intangible assets renew quickly, it advocates that the accelerated amortization methods can be adopted in the amortization of some intangible assets.

关 键 词：无形资产 推销 初始计量 推销基数 加速摊销法 

分 类 号：F230[经济管理—会计学]