05.无形资产（5 intangible assets）.doc

05.无形资产（5 intangible assets） This article is contributed by suijiyuanlxj DOC documents may experience poor browsing on the WAP side. It is recommended that you first select TXT, or download the source file to the local view. Dongao accounting 2010 intermediate accountant qualification examination guidance Intermediate accounting practice Lecture: teach: door occupies Lin Fourth chapters I. acquisition of intangible assets (I) internal research and development intangible assets 1, the intangible assets of enterprise research and development are divided into two stages: research stage and development stage. The research expenditures included in the current profits and losses (management fees), stage of development meet the capitalization conditions before the expenditures included in the current profits and losses (management fees), happened to meet the conditions of capital after the charges are included in the cost of intangible assets. 2, a number of enterprises at the same time in development, at the same time for the expenditure incurred a number of research and development activities, should be allocated in accordance with reasonable standards between the various development activities, to the rational distribution, included in the current profits and losses (management fees). It is impossible to distinguish the expenditure between the research phase and the development stage, and is included in the current profits and losses (management expenses). 3, specific accounting processing: enterprise research and development expenditure, through the R D expenditure subject collection. At the end of the period, all the expenses are included in the current profits and losses (management fees). The capitalization requirements will be transferred to intangible assets after completion of the research and development. [case 4 - 1] expand, assume the project did not finish research and development by the end of 2007. In 2008, R D expenditure of 3 million yuan (all R D staf