悬赏写英文摘要 论文用的不要自动翻译的哦谢谢

Along with society's development, looked from accountant's angle that, the intangible asset accounts for the entire social property the proportion remarkable increase, specially speaking of the high tech enterprise, with the knowledge, the technical product renewal relation quite close intangible asset grows day by day in the present intangible asset criterion which .2006 years on February 15 promulgates, processed, aspects and so on amortization and disclosure to in intangible asset research and development expense accountant has carried on the revision. The research and the development success or not is one of high tech enterprise success or failure most important attributes, moreover the research and development expense accounts for the enterprise gross charge the proportion more and more to be also big, therefore, the intangible asset accountant's theory and the practice will become future several year financial inventory accountings the domain argument the focal poi