無(wú)形資產(chǎn)資本化研究.pdf

1、謅名互程斜絲學(xué)院碩士虧位論支論文題目老顯姿芒亟查絲互盟一學(xué)科專(zhuān)業(yè)：筐翌i：!堂生蘭墨學(xué)號(hào)：—叢皿趔L研究生姓名：～士苤遘指導(dǎo)教師：籃蘭鱟s匠!煎攫!——答辯委員會(huì)主任委員：蛩塞寶!敦援2答辯日期2ABSTRACTResearchoncapitaIizingtheIntangibIeassetsABSTRACTTheintangibleassetsareeconomiccategoriesthatcontactwithmarketecon

2、omy，itistheimportantcomponenttakingprofitasmodernenterprise’ScapitalofthegoalatthesanletimeWiththeprogressivesustainabledeve]opmentwithmarketeconomyconstantlyofscienceandtechnology，thetradeoftheenterpriseintangibleassets

3、isfrequentdaybyday，thequestionofcapitalizingoftheintangibleassetsembodiesmoreandmoreimportantposition，theintangibleassetsproportionofthetotalassetsincreasedaybydayinenterpriseHowever，thecurrentsituationofintangibleassets

4、ofourcountryisatpresent：alargenumberoftheintangibleassetscreatedbyoneselffloatoutsidetheaccountformAnd，theintangibleassetsobtainedfromtheoutsidecan’tgetaccurateaffirmationinassessing：thephenomenonofinvisiblelossesofasset

5、sisveryseriousIfitdoesn’tcarryontheworkofcapitalizingoftheintangibleassetsintime，itwouldbeinfluencedenterpriseassetsThispaperhascarriedonthedeepdiscussionandanalyzedtothesequestions，Thepurposetostudyisforassessingandchec

6、kingandcalculatingenterpriseallintangibleassetsall—sides，capitalizingtheintangibleassetsandlookingfortheeffectivewayrationallyTheresearchofthispaperisdiscussionandanalysiswhenmeetingseveralproblemsinpracticeofcapitalizin

7、goftheenterpriseintangibleassetseSpeetall乳Firstl弘theproblemisthechoiceofassessingmethods，thispaperhascarfiedoncomparativeanalysiStothreekindsofmainmethodsSecondly。theproblemisbowtotreat髓【Dcost／hequestionhowtocapitalizeth

8、eintangibleassetsfromoutsideissolutedthroughthemethodsofassessingThequestionhowtocapitalizetheintangibleassetsfrominsideissolutedthroughthewayhowtotreatR&DCOstFollOWthenaturecombiningwiththeration，thetheorycombiningwithp