求救！找人翻译一段会计论文摘要

来源：百度知道 编辑：UC知道 时间：2024/06/06 13:35:51
摘要： 在市场经济不断发展的今天，无形资产对社会经济进步的促进作用日益突出，越来越受到人们的普遍关注，与此同时它对企业未来的

发展将产生约束性的影响，因而如何对企业的无形资产进行会计确认、计量和报告，从而更完整地、公允地、真实地反映企业的财务状况、经

营业绩和现金流量，进而更好的满足投资者等其他财务报告使用者的评估和决策需要，显得尤为重要。本文主要针对新旧会计准则中无形资产

变化的部分进行了论述和对比。
关键字：无形资产 新旧会计准则 变化

In the market economy continues to grow today, intangible assets of the socio-economic progress of the increasingly prominent role in the promotion, more and more people's attention, at the same time its future business development will have a binding effect,how-to-business and therefore the intangible assets accounting for recognition, measurement and reporting, and thus a more complete, fair and truly reflect the financial position, results of operations and cash flow,To better meet the investors and other users of financial reports and assess the needs of decision-making, it is particularly important. In this paper, the old and new accounting standards for intangible assets in some of the changes were discussed and compared.
Keywords: intangible assets, old and new accounting standards, changes