商标属于无形资产吗?-法律综合法律援助-法律咨询免费平台-国际律师联盟

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问题	商标属于无形资产吗?
释义	法律分析：属于，无形资产是会计学上的无形资产，将无形资产是狭义的理解为专利权，商标权等。商标是一种法定的权利，是没有实物形态的。因此商标权在公司的资产负债表中是属于无形资产科目的。法律依据：《企业会计准则》第三十一条无形资产是指企业长期使用而没有实物形态的资产，包括专利权、非专利技术、商标权、著作权、土地使用权、商誉等。购入的无形资产，应当按实际成本记帐；接受投资取得的无形资产，应当按照评估确认或者合同约定的价格记帐；自行开发的无形资产，应当按开发过程中实际发生的支出数记帐。
随便看	股票质押贷款利率 -法律知识股权质押利息计算方法是怎样的股权质押利息计算方法是怎样的借据与欠据有啥区别借据和欠条有什么区别？借据与欠条的区别是什么借据欠条收据的区别是什么? 借据和欠条有什么区别？借据欠条收据的区别是什么内蒙古欠条借条的具体区别欠条和借据的区别有哪些借据和欠条有什么区别？欠条和借条和收据有什么区别借据和欠条有什么区别内蒙古欠条跟借条要怎样区分欠条和借条和收据有什么区别欠据与借据的区别是什么生产销售假药的处罚金额是多少销售假药多少金额定罪生产销售假药罪有数额要求吗？销售假药多少金额判刑生产销售假药罪都判什么刑生产销售假药罪是结果犯吗我国销售假药30多万怎么判刑生产销售假药定罪数额是多少 contract of engagement of contract-system workers contract of engineering contract of enterprise using Chinese and foreign investments contract of entrustment for capital lending contract of exchange contract officer contract of fixed formula contract of foreign consignment sales contract of foreign credit loans contract of foreign exchange loans for fixed assets contract of foreign exchange loans for working capital contract of foreign trade contract of general license contract of gift contract of group insurance against personal injuries from accidents contract of guaranty contract of hired laborer contract of hiring contract of indemnity contract of insurance contract of insurance against loss contract of joint venture hotel contract of labor contract of labor for collectively-owned enterprises contract of labor for state-owned enterprises

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