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      初級會計職稱 選課中心 APP下載
      當前位置: 首頁 > 初級會計職稱 > 初級會計職稱考試動態 > 初級會計職稱答疑精選 > 2020年初級會計職稱考試答疑:外購無形資產和自行研發無形資產如何確定初始計量?

      2020年初級會計職稱考試答疑:外購無形資產和自行研發無形資產如何確定初始計量?

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      發布時間:2019年06月10日 16:50:03 來源:環球網校 點擊量:

      【摘要】初級會計職稱證書是會計人員入門憑證,考生想要取得初級會計職稱證書,現階段可以進行預習,環球網校小編分享“2020年初級會計職稱考試答疑:外購無形資產和自行研發無形資產如何確定初始計量? ”希望考生在學習教材時,牢記知識點。本篇為您答疑解惑。供閱讀。

      為了方便考生及時獲取2020年初級會計職稱報名時間,環球網校提供 免費預約短信提醒2020年初級會計職稱報名時間通知。請及時預約,不再錯過報名!

      問題:外購無形資產和自行研發無形資產如何確定初始計量?

      解答:

      無形資產的確認:①作為無形資產核算的資產通常包括專利權、非專利技術、商標權、著作權、特許權、土地使用權等。②企業購入的計算機軟件不是構成相關硬件不可缺少的組成部分,則該軟件應作為無形資產核算。 ③商譽不屬于無形資產。 ④廣告費、展覽費不屬于無形資產。

      無形資產的初始計量:無形資產按“成本”進行初始計量。

      1、外購無形資產

      其成本包括購買價款、相關稅費、直接歸屬于使該資產達到預定用途所發生的其他支出。

      2、自行研發無形資產

      ⑴研究階段支出全部費用化,計入當期損益“管理費用”;

      ⑵開發階段支出符合資本化條件的,計入無形資產成本;不符合資本化條件的,應當費用化,計入當期損益“管理費用”;

      ⑶無法區分,研發支出全部費用化,計入當期損益“管理費用”。

      以上內容是2020年初級會計職稱考試答疑:外購無形資產和自行研發無形資產如何確定初始計量?小編為廣大考生上傳2020年初級會計職稱講義,請點擊“免費下載”按鈕下載!

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