1.Intangible assets无形资产 企业拥有或控制的没有实物形态的可辨认非货币资产。
Identifiable non-monetary assets without physical substance, owned or controlled by the entity.
强调两点:
identifiability: 可辨认性
(without) physical substance: 物质形态
(1)(without)physical substance: (不具有)物质形态
intangible adj. 触摸不到的、无形 c.f. tangible assets有形资产
有时候英文中也用intangibles 表示无形资产。
(2)identifiability: 可辨认性
intangibleassets: identifiable
*goodwill商誉:unidentifiable separately(不可辨认)
2.Type of intangible assets 无形资产的具体形式
trade mark 商标权
patent 专利权
brand name 品牌
intellectual property(IP)知识产权
copyright著作权
franchise 特许权
license 执照,许可证
computersoftware计算机软件
research and development(R&D)研究开发
3.Initial recognition of intangible assets无形资产的初始计量:
· purchased intangible assets:外购无形资产
purchase v. 买,购买
· internally generated intangible assets:自创的无形资产
internally—internal adj. 内部的
generated:adj.形成的,被创造的
Lecture example 1:
Company A purchased a patent for the design of a TV set on 3 January at a cost of ¥20,000. This patent (based on its technology) is estimated(估计) to have a useful life of 5 years.
*从题目中提炼出重要的信息Patent: cost—¥20,000; useful life—5 years
Dr Intangible assets—patent 20,000
Cr Bank deposit 20,000
借: 无形资产—专利权 20,000
贷: 银行存款 20,000
Lecture example 2:
Company A also has an internally generated(自创的) brand name with an estimated fair value of ¥500,000.
注意:自创的品牌不作为企业的无形资产核算。
4. Measurement after recognition无形资产的后续计量
在有关无形资产的题目中,可能还会涉及到用英文处理无形资产的后续计量。无形资产的后续计量主要是牵扯到资产的使用寿命(useful life)、摊销、减值测试等问题。这就需要我们明白下面一组单词的含义,以便更好的判断是否对无形资产进行摊销或减值测试。
· amortization n. 摊销 amortize (amortise) v. 摊销 c.f. depreciate 折旧
e.g. The intangible asset is to be amortized over five years.
· useful life 使用寿命
① intangibles with finite(有限的)useful life 使用寿命有限
—amortized over the useful life 在使用寿命内进行摊销
② intangibles with indefinite useful life 使用寿命不确定
—not to be amortized and be tested for asset impairment 不摊销而进行资产减值测试
c.f. indefinite不确定的 infinite无限的 definite确定的
Lecture example 3
Company A purchased a patent for the design of a kind of TV set on 3 January at a cost of ¥20,000. This patent (based on its technology) is estimated to have a useful life of 5 years.
A公司于1月3日以人民币2万元购买了一个电视的设计专利权,该专利权的使用寿命为5年。
Dr management expense—Amortization expense ¥4,000
Cr Accumulated amortization—patent ¥4,000
Lecture example 4
Company A purchased a register trade mark(注册商标) for ¥300,000. The trademark can be renewed(更新) indefinitely subject to continued use.
初始计量: Dr Intangible assets—trade mark ¥300,000
Cr Bank deposit ¥300,000
后续计量:impairment test for each accounting period(每一会计期间进行减值测试)
5. the disposal of intangible assets 无形资产的处置
· When the intangible assets are saled当无形资产被售出时
借:银行存款
无形资产减值准备
累计摊销
营业外支出——处置非流动资产损失 (出售实现损失时)
贷:无形资产
营业外收入——处置非流动资产利得收益 (出售实现收益时)
Dr. Bank deposit
Provision for the decline in value of intangible assets
Accumulated amortization
Non-operating expense—loss on disposal of non-current assets(when loss occurs)
Cr. Intangible assets
Non-operating revenue—gain on disposal of non-current assets(when gain occurs)
·当无形资产预期不能为企业带来经济利益时,应当将该无形资产的账面价值予以转销,其账面价值当作当期损益。
借:营业外支出
累计摊销
无形资产减值准备
贷:无形资产
Dr. non-operating expense
Accumulated amortization
Provision for the decline in value of intangible assets
Cr. Intangible assets
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