自用兼出租无形资产摊销核算的一点建议

发布时间：2018-03-19 10:09

本文选题：无形资产摊销　切入点：会计处理　出处：《财会月刊》2013年11期 　论文类型：期刊论文

【摘要】：正一、自用兼出租无形资产摊销会计处理存在的问题现行《企业会计准则》规定:企业出租无形资产时所取得的租金收入按照收入的确认原则予以确认,同时还要把摊销的费用确认为成本。通常的做法是:把每期的租金收入确认为"其他业务收入",同时把无形资产摊销的费用确认为"其他业务成本",对于出租时所发生的相关税费则列入"营业税金及附加"。如果企业将无形资产的使用权让渡给他人使用即把无形资产出租给他人使用,并且在出租期内自己不再使用该项无形资产,则把无形资产的摊销费用记入"其他业务成本"科目是有依据的,上述会计处理不存在问题。但是,如果在将无形资产出租给他人使用的同时,企业对该项无形资产仍然具有使用权,在这种情况下,把无形资产的摊销费用全部列入"其
[Abstract]:First, the problems existing in the accounting treatment of amortization of intangible assets for their own use and rental, as stipulated in the current Accounting Standards for Enterprises: the rental income obtained by an enterprise when renting out intangible assets shall be recognized in accordance with the principle of recognition of income, At the same time, the amortized expenses are recognized as costs. The usual practice is to recognize the rental income for each period as "other business income", and to recognize the expenses of the amortization of intangible assets as "other business costs" when leasing. The related taxes and charges incurred are included in the "operating tax and additional". If the enterprise transfers the right to use the intangible assets to others for use, it will lease the intangible assets to others for use, And if he ceases to use the intangible asset during the lease period, the amortization of the intangible asset is justified in the account of "other business costs", and there is no problem with the above accounting treatment. If the enterprise still has the right to use the intangible asset while leasing it to others, in this case, the amortization of the intangible asset shall be fully included in the
【作者单位】：中国矿业大学管理学院;
【分类号】：F233

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