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无形资产摊销的理论依据
释义
作为一种长期资产,无形资产为企业带来未来经济利益的能力逐渐降低,其价值也会在其使用期限内逐渐减少,直至全部丧失。因此,无形资产的价值也应分期摊销。
现行制度规定,无形资产应自取得当月起在预计使用年限内分期平均摊销。
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act
act
act according to one's judgment
acta exteriora indicant interiora secreta
act against reason but not law
act against the law
act as agent
act as an assessor
act as an intermediary
act as a purchasing agent
act as one sees fit
act as procurator
act as proxy
act as sale agent
act at one's discretion
act at one's discretion on a matter
act based on the presumption of the victim's consent
act contrari
act for exercise of administrative power
act for tort
act in accordance with
act in accordance with the regulations
act in collusion to make each other's confessions tally
act in concert
act independently and with the initiative in one's own hands
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更新时间:2025/4/11 5:15:32