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Economic Management 无形资产和其他资产 |
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无形资产足指企业为生产商品或者提供劳务出租给他人,或为管理目的而持有的没布实物形态的非货币性长期资产。无形资产分为可辨认无形资产和不可辨认无形资产。可辨认无形资产包括专利权、非专利技术、商标权、著作权、上地使用权等。不可辨认无形资产是指商誉 ... Tags : 无形资产 , Posted on 2010-04-28 | |
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Economic Management 每个人要成为企业的资产 |
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每个人要成为企业的资产而不是负债 物尽其用,唯有创新,手中的价值才会增值 …… Tags : 资产 企业 , Posted on 2010-04-28 | |
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Economic Management 中级财务会计之七金融资产 |
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明确交易性金融资产、持有至到期投资、贷款和应收款项、可供出售 金融资产之间的联系和区别。熟悉交易性金融资产的确认和计量,掌握 交易性金融资产的取得、收益实现、处置和公允价值变的会计处理。 熟悉持有至到期投资的确认和计量,掌握持有至到期投资的取 ... Tags : 会计 财务 金融 资产 , Posted on 2010-04-28 | |
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Economic Management 中级财务会计之五无形资产 |
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了解《企业会计准则第5号——无形资产》及其应用 指南,熟悉无形资产的概念、特征及内容。熟悉无形资产确认和计量的原则和方法,掌握无形 资产增减变动相关业务的会计处理。 Tags : 无形资产 会计 财务 , Posted on 2010-04-28 | |
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Economic Management 中级财务会计之四固定资产 |
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了解《企业会计准则第4号——固定资产》及其应用指南,熟悉 固定资产标准和价值构成。熟悉固定资产增加业务,能够根据不同固定资产选择使用折旧方法 并且计提折旧,掌握固定资产后续支出及处置的会计处理。掌握固定资产期末计量的方法,能够对固定资产减值进 ... Tags : 会计 财务 固定资产 , Posted on 2010-04-28 | |
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