小企业会计准则无形资产.doc

the partys fine style, carry forward the traditional Chinese virtues, practicing the Socialist core values, vigorously carry forward the spirit of Jiao Yulu, Hongqi Canal spirit and spirit of persistence, honesty in politics, strict statesman, stick to the spiritual heights of the Communists. Four to devotion, as, do play a role in qualifying. Official Communist duty. To fulfill the partys purpose, maintain for the people themselves, and dedication, devotion, maintain pioneer, pioneering and enterprising spirit, active at the well-off extra practice, make contributions. The incentive function of party organizations at all levels should give full play to advanced models, establish a representative, advanced and typical of the times, and guide the broad masses of party members to emulate. In honor of the 95 anniversary of founding as an opportunity to award in recognition of a number of outstanding party members advanced grass-roots party organizations, outstanding party workers, and put the pioneer trees. Third, the reform efforts for example, be sure to change into. Learning to teachEducation in order to solve the problem, if it does not solve the problem, it will form, goes through the motions. To strengthen the consciousness of problems and insisted on problem-oriented, problem-solving learning education for traction, truly deep investigation into change, modification. A checked swing. Learning education programme for party-building in our city actually proposed to focus on solution of fuzzy ideals and beliefs waver, consciousness, purpose of the party weak sense, honesty and self-discipline awareness is not strong, depressed, six issues of ethical misconduct study contents specific programmes for all party members and leading cadres above the county level shall focus on further refinement to the problems. Specific to every party member and every cadre, also requires a combination of actual and controlled, focused and really put yourself in, people see things, see, with their own specific problems to learn Constitution Party rules, series, address, so precision to find the problem, laying a solid foundation for further corrective action. B to make change. For check put of problem, through established rectification Taiwan account, and take special supervision, and on account PIN, approach, insisted do side learn side modified, and that know that modified, while focused on put two learn a do learning education rectification with grasp party of mass line education practice activities and three strict three real topic education problem rectification combined up, consolidation expanded has made of rectification results, strongly corrected for officer not for, and Chi and endless corrected four wind, and regulation masses side of abuses, ensure work advance more powerful, and problem solution more completely. Third, we must consolidate our achievements. For more public, some party members who focus on the outstanding issues, combining concentrated无形资产的核算一、无形资产概述定义是指企业拥有或者控制的没有实物形态的可辨认非货币性资产。所得税概念中没有“可辨认”确认原则同时满足下列条件的无形项目，才能确认为无形资产： 符合无形资产的定义； 与该资产相关的预计未来经济利益很可能流入企业 该资产的成本能够可靠计量。 特点 无实体性 可辨认性 非货币性长期资产内容小企业的无形资产包括：土地使用权、专利权、商标权、著作权、非专利技术等。 未含所得税中的商誉（不具有可辨认性）。二、取得增加业务（一）取得成本的确定无形资产应当按照成本进行计量。1外购无形资产的成本包括：购买价款、相关税费和相关的其他支出（含相关的借款费用）。2投资者投入的无形资产的成本，应当按照评估价值和相关税费确定。3自行开发的无形资产的成本，由符合资本化条件后至达到预定用途前发生的支出（含相关的借款费用）构成。（二）无形资产增加的账务处理1购入：成本=购买价款+相关税费+相关的其他支出（含相关的借款费用）借：无形资产 贷：银行存款2投资者投入：成本=评估价值+相关税费借：无形资产 贷：实收资本 资本公积3自行开发建造厂房等建筑物，外购土地及建筑物支付的价款应当在建筑物与土地使用权之间按照合理的方法进行分配，分别计入无形资产和固定资产。其中属于土地使用权的部分：借：无形资产 贷：银行存款难以合理分配的，全部计入固定资产。4自行开发无形资产中研发支出核算例：甲公司2013年1月10日开始自行研发无形资产，12月31日达到预定用途。其中：阶 段发生费用处理原则职工薪酬专用设备折旧研究阶段20万元40万元当期损益开发阶段符合资本化前35万元30万元当期损益符合资本化后100万元200万元资本化 会计分录借：研发支出费用化支出 125（20+40+35+30） 资本化支出 300（100+200） 贷：应付职工薪酬 155 累计折旧 270借：管理费用 125（20+40+35+30） 无形资产 300（100+200） 贷：研发支出费用化支出 125（20+40+35+30） 资本化支出 300（100+200）5. 无形资产增加的涉税分析条例第九十五条 企业所得税法第三十条第（一）项所称研究开发费用的加计扣除，是指企业为开发新技术、新产品、新工艺发生的研究开发费用，未形成无形资产计入当期损益的，在按照规定据实扣除的基础上，按照研究开发费用的50%加计扣除；形成无形资产的，按照无形资产成本的150%摊销。三、无形资产的后续核算（一）无形资产摊销1摊销方法无形资产应当在其使用寿命内采用年限平均法进行摊销，根据其受益对象计入相关资产成本或者当期损益。具体来讲，可分为五种情况：一是用于生产产品，摊销额应计入该产品的成本；二是用于日常行政管理，其摊销额应计入管理费用；三是用于营销活动，摊销额应计入销售费用；四是用于开发某项新技术，摊销额应计入该新技术的开发支出；五是用于建造某项固定资产，摊销额应计入该固定资产的在建工程成本。2摊销期限无形资产的摊销期自其可供使用时开始至停止使用或出售时止。其计算方法是“算头不算尾”，即包括可供使用的当月但不包括停止使用或出售的当月。具体应用时应把握好以下几个方面：（1）可供使用时，是指无形资产达到了技术上、法律上、经济上可以使用的时点，通常指达到可供使用的当月。（2）停止使用时，是指无形资产由于技术、法律、经济等方面的原因已经不能再给小企业带来经济利益的时点，通常是指某项无形资产的法律保护期已经失效、某项无形资产由于技术进步导致落后淘汰等。既然停止使用无形资产了，也就不应再对其继续进行摊销了。（3）出售时，是指无形资产由自用转为对外出售的时点。（4）在计算确定摊销期时，均不包括停止使用和出售的当月。与固定资产计提折旧停止的时点不相同。（当月减少的固定资产，当月仍计提折旧，从下月起不计提折旧）3.净残值无形资产的残值通常为零，因此，无形资产的应摊销额就是其成本。在这一点上，与固定资产不同，固定资产由于存在实体，通常会保留预计净残值。4账务处理（1）摊销自用无形资产价值时借：管理费用无形资产摊销 贷：累计摊销（2）摊销出租无形资产价值时借：其他业务成本 贷：累计摊销（3）某项无形资产包含的经济利益通过所生产的产品或其他资产实现的，其摊销金额应当计入相关资产成本：借：制造费用 贷：累计摊销（4）用于研发活动的无形资产摊销：借：研发支出 贷：累计摊销（二）无形资产出租 企业出租无形资产时，所取得租金应按企业会计准则收入的规定予以确认；同时，还应确认相关费用。1确认收入：借：银行存款 贷：其他业务收入2确认费用：借：其他业务成本 贷：累计摊销 应付职工薪酬3确认营业税借：营业税金及附加 贷：应交税费应交营业税3出售企业出售无形资产时，应当将取得的价款扣除该无形资产账面价值以及出售相关税费后的差额记入营业外收入或营业外支出。账面价值，是指无形资产的成本扣减累计摊销后的金额。借：银行存款 累计摊销 营业外支出贷：无形资产 应交税费应交营业税 营业外收入（四）报废当无形资产预期不能为企业带来经济利益时，企业应将该无形资产的账面价值予以转销。无形资产预期不能为企业带来经济利益的情形主要包括：（1）该无形资产已被其他新技术等所替代，且已不能为企业带来经济利益；（2）该无形资产不再受法律的保护，且不能给企业带来经济利益。通常报废的无形资产没有处置的价值，可以理解为处置收入为零。借：营业外支出 累计摊销 贷：无形资产将汽机PCA段电源进线开关241A摇至工作位，送上操作电源，把联锁开关2LK打至远方，在DCS操作汽机PCA段进线开关241A合闸，检查母线带电运行情况rectification and strengthening the management of daily education, the spirit of reform short of the complete system, pay close attention to system implementation, really make the party organization and party member education and strict management, solid. Finally, the urge work on the lead, be sure to promote efficiency. Two education, not on education educational, not working with the Centre two, must stick around the Center, serving the overall situation, coordinate, truly result-oriented and promote efficiency. Current and future a period, to tightly around coordination advance four a full strategy layout, winning full built society this a central and work overall, put carried out learning education as promoted work of important opportunities and powerful power, guide General members cadres insisted development first priority, active adapted economic development new normal, consciously practice line five big development concept, effective grasp supply side structural reform, to guarantees and improved livelihood, construction more high ecological vitality happiness of city. Last year, we carry out three-three activities as a three-three special education important, find education and effective platform to facilitate the combination of work. Reference this a good practices, provincial, and municipal decided in two learn a do learning education in the carried out five check five promoting, the County District units to insisted put two learn a do learning education and five check five promoting organic fusion, and common advance, do one plan layout, and one organization implementation, put carried out two learn a do situation, and five check five promoting situation as party work evaluation of importantContent, as an important aspect of mutual evaluation on party members, testing as an important basis for leading bodies and leading cadres performance and guide the broad masses of party members and cadres to study education opens up to the main economic and social development. At present, the overall smooth economic operation in our city, but downward pressure is still high, faced a number of challenges and tests. Meanwhile, coincides with the city, County and township pa