无形资产费用

文章针对当前将自创无形资产研究开发费用作为当期费用处理核算过程中存在的问题，提出了改进的意见和建议。

In view of the problems exist presently in the course of regarding the expenses of researching and developing self-established non-physical assets as expenditure in present period , the article puts forward the suggestions to improve such conditions .

但是，随着我国新会计准则的出台，无论在资产计价中对公允价值的运用，还是无形资产研究开发费用的资本化的规定，都显示出我国会计准则正逐步向国际会计准则靠拢。

With the new Accounting Standards spreading out , our laws are increasingly more similar with the International Accounting Standards , both in the capitalization of exploding expenses of immaterial assets and in the application of the Fair Value .

对外支付无形资产项下费用的，无论金额大小，均应按相关主管部门管理规定办理有关核准或登记备案手续，并留存相关凭证备查。

If any fee under the intangible assets account is paid , no matter how much it is , the concerned party shall , according to the administrative regulations of the competent authorities , handle the relevant approval or registration procedures , and keep the relevant warrants for future reference .

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

面对激烈的市场竞争，自创无形资产的研究开发费用日益增长。

In the face of the fierce market competition , the expense of researching and developing self-established non-physical assets rise increasingly .