黄山无形资产的会计处理

黄山无形资产的会计处理

发表于 2024-02-06 11:47:20 浏览：0

黄山无形资产的会计处理

　　无形资产的会计处理主要涉及以下几个方面：

　　无形资产的确认：无形资产应在满足相关条件时确认为企业的资产，如企业拥有或控制的、没有实物形态的可辨认的非货币性资产，并能够为企业带来未来经济利益。常见的无形资产包括专利权、商标权、著作权、土地使用权、非专利技术等。

　　无形资产的初始计量：无形资产的初始计量一般按其成本进行，包括购买价款、相关税费以及直接归属于使该项资产达到预定用途所发生的其他支出。对于自行开发的无形资产，其成本包括自满足无形资产确认条件后至达到预定用途前所发生的支出总额。

　　无形资产的后续计量：无形资产的成本应在其预计使用年限内摊销，通常采用直线法或其他合理方法进行摊销。摊销期限一般不超过10年。同时，企业应对无形资产进行减值测试，如发生减值，应计提减值准备。

　　无形资产的处置：当无形资产被处置或转让时，其账面价值应转销，并确认相应的处置收入或损失。处置收入与无形资产账面价值之间的差额计入当期损益。

　　无形资产的披露：企业应在财务报表附注中披露与无形资产有关的信息，如无形资产的种类、数量、取得方式、摊销方法、预计使用年限等。

　　10.

　　需要注意的是，无形资产的会计处理可能因企业的会计政策和相关法规的不同而有所差异。因此，在实际操作中，应根据具体情况进行判断和处理。同时，为了确保会计处理的准确性和合规性，建议企业在处理无形资产时咨询专业的会计师或审计师。

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25.93 ms	SELECT `dr_1_fenzhan`.,`dr_1_fenzhan_hits`.`hits`,`dr_1_fenzhan_hits`.`day_hits`,`dr_1_fenzhan_hits`.`week_hits`,`dr_1_fenzhan_hits`.`month_hits`,`dr_1_fenzhan_hits`.`year_hits`,`dr_1_fenzhan_hits`.`day_time`,`dr_1_fenzhan_hits`.`week_time`,`dr_1_fenzhan_hits`.`month_time`,`dr_1_fenzhan_hits`.`year_time` FROM* `dr_1_fenzhan` LEFT JOIN `dr_1_fenzhan_hits` ON `dr_1_fenzhan`.`id`=`dr_1_fenzhan_hits`.`id` WHERE (`fenzhan`="" or `fenzhan` LIKE "%478%") ORDER BY RAND() LIMIT 5
6.61 ms	SELECT `dr_1_fenzhan`.,`dr_1_fenzhan_hits`.`hits`,`dr_1_fenzhan_hits`.`day_hits`,`dr_1_fenzhan_hits`.`week_hits`,`dr_1_fenzhan_hits`.`month_hits`,`dr_1_fenzhan_hits`.`year_hits`,`dr_1_fenzhan_hits`.`day_time`,`dr_1_fenzhan_hits`.`week_time`,`dr_1_fenzhan_hits`.`month_time`,`dr_1_fenzhan_hits`.`year_time` FROM* `dr_1_fenzhan` LEFT JOIN `dr_1_fenzhan_hits` ON `dr_1_fenzhan`.`id`=`dr_1_fenzhan_hits`.`id` WHERE `dr_1_fenzhan`.`catid` = 33 AND (`fenzhan`="" or `fenzhan` LIKE "%478%") ORDER BY `dr_1_fenzhan_hits`.`hits` DESC LIMIT 5

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'notedit' => '0', 'seo' => array ( ), 'template' => array ( 'pagesize' => '20', 'mpagesize' => '20', 'page' => '', 'list' => 'list.html', 'category' => 'category.html', 'search' => 'search.html', 'show' => 'show.html', ), 'cat_field' => NULL, 'module_field' => NULL, 'html' => 1, 'urlrule' => 0, ), 'displayorder' => '0', 'tid' => '1', 'content' => '', 'mid' => 'fenzhan', 'pcatpost' => 0, 'topid' => '5', 'catids' => array ( 0 => '34', ), 'is_post' => 1, 'url' => 'http://www.58lecaihui.com/index.php?s=fenzhan&c=category&id=34', 'total' => '请使用count标签查询', 'field' => array ( ), ), 35 => array ( 'id' => '35', 'pid' => '5', 'pids' => '0,5', 'name' => '财务政策', 'dirname' => 'caiwuzhengce', 'pdirname' => 'caiwubaike/', 'child' => 0, 'disabled' => '0', 'ismain' => 1, 'childids' => 35, 'thumb' => '', 'show' => '1', 'setting' => array ( 'disabled' => '0', 'linkurl' => '', 'getchild' => '0', 'notedit' => '0', 'seo' => array ( ), 'template' => array ( 'pagesize' => '20', 'mpagesize' => '20', 'page' => '', 'list' => 'list.html', 'category' => 'category.html', 'search' => 'search.html', 'show' => 'show.html', ), 'cat_field' => NULL, 'module_field' => NULL, 'html' => 1, 'urlrule' => 0, ), 'displayorder' => '0', 'tid' => '1', 'content' => '', 'mid' => 'fenzhan', 'pcatpost' => 0, 'topid' => '5', 'catids' => array ( 0 => '35', ), 'is_post' => 1, 'url' => 'http://www.58lecaihui.com/index.php?s=fenzhan&c=category&id=35', 'total' => '请使用count标签查询', 'field' => array ( ), ), 36 => array ( 'id' => '36', 'pid' => '5', 'pids' => '0,5', 'name' => '最新资讯', 'dirname' => 'zuixinzixun', 'pdirname' => 'caiwubaike/', 'child' => 0, 'disabled' => '0', 'ismain' => 1, 'childids' => 36, 'thumb' => '', 'show' => '1', 'setting' => array ( 'disabled' => '0', 'linkurl' => '', 'getchild' => '0', 'notedit' => '0', 'seo' => array ( ), 'template' => array ( 'pagesize' => '20', 'mpagesize' => '20', 'page' => '', 'list' => 'list.html', 'category' => 'category.html', 'search' => 'search.html', 'show' => 'show.html', ), 'cat_field' => NULL, 'module_field' => NULL, 'html' => 1, 'urlrule' => 0, ), 'displayorder' => '0', 'tid' => '1', 'content' => '', 'mid' => 'fenzhan', 'pcatpost' => 0, 'topid' => '5', 'catids' => array ( 0 => '36', ), 'is_post' => 1, 'url' => 'http://www.58lecaihui.com/index.php?s=fenzhan&c=category&id=36', 'total' => '请使用count标签查询', 'field' => array ( ), ), )
urlrule	'/index.php?s=fenzhan&c=show&id=3534&page=[page]'
fix_html_now_url	''
my_web_url	'http://baise.58lecaihui.com/index.php?c=show&id=3534'
get	array ( 'c' => 'show', 'id' => '3534', 's' => 'fenzhan', )

App.php	FCPATH/CodeIgniter72/Config/App.php
Auto.php	FCPATH/App/Module/Config/Auto.php
Autoload.php	FCPATH/CodeIgniter72/Config/Autoload.php
Cache.php	FCPATH/CodeIgniter72/Config/Cache.php
Cache.php	FCPATH/CodeIgniter72/Extend/Cache.php
Cache.php	FCPATH/Fcms/Library/Cache.php
Category.php	FCPATH/App/Module/Action/Category.php
CodeIgniter.php	FCPATH/CodeIgniter72/Extend/CodeIgniter.php
Constants.php	FCPATH/CodeIgniter72/Config/Constants.php
Content.php	APPPATH/Models/Content.php
Content.php	FCPATH/App/Module/Models/Content.php
Content.php	FCPATH/Fcms/Model/Content.php
ContentSecurityPolicy.php	FCPATH/CodeIgniter72/Config/ContentSecurityPolicy.php
Controller.php	FCPATH/CodeIgniter72/Extend/Controller.php
Database.php	FCPATH/CodeIgniter72/Config/Database.php
Date.php	FCPATH/Fcms/Field/Date.php
Editor.php	FCPATH/Fcms/Field/Editor.php
Exceptions.php	FCPATH/CodeIgniter72/Config/Exceptions.php
Exceptions.php	FCPATH/CodeIgniter72/Extend/Exceptions.php
Field.php	FCPATH/Fcms/Library/Field.php
File.php	FCPATH/Fcms/Field/File.php
Filters.php	FCPATH/CodeIgniter72/Config/Filters.php
Helper.php	FCPATH/Fcms/Core/Helper.php
Hook.php	FCPATH/CodeIgniter72/Extend/Hook.php
Hooks.php	FCPATH/App/Chtml/Config/Hooks.php
Hooks.php	FCPATH/App/Module/Config/Hooks.php
Hooks.php	FCPATH/Fcms/Core/Hooks.php
Init.php	APPPATH/Config/Init.php
Init.php	FCPATH/CodeIgniter72/Init.php
Init.php	FCPATH/Fcms/Init.php
Input.php	FCPATH/Fcms/Library/Input.php
Kint.php	FCPATH/CodeIgniter72/Config/Kint.php
Lang.php	FCPATH/Fcms/Library/Lang.php
Linkages.php	FCPATH/Fcms/Field/Linkages.php
Logger.php	FCPATH/CodeIgniter72/Config/Logger.php
Member.php	FCPATH/Fcms/Model/Member.php
Model.php	FCPATH/CodeIgniter72/Extend/Model.php
Model.php	FCPATH/Fcms/Core/Model.php
Module.php	FCPATH/App/Module/Action/Module.php
Module.php	FCPATH/App/Module/Extends/Home/Module.php
Modules.php	FCPATH/CodeIgniter72/Config/Modules.php
Mwhere.php	APPPATH/Config/Mwhere.php
Paths.php	FCPATH/CodeIgniter72/Config/Paths.php
Phpcmf.php	FCPATH/Fcms/Core/Phpcmf.php
Request.php	FCPATH/CodeIgniter72/Extend/Request.php
Router.php	FCPATH/Fcms/Library/Router.php
Routes.php	APPPATH/Config/Routes.php
Routes.php	FCPATH/CodeIgniter72/Config/Routes.php
Routes.php	FCPATH/CodeIgniter72/Extend/Routes.php
Routes.php	FCPATH/Fcms/Config/Routes.php
Security.php	FCPATH/Fcms/Library/Security.php
Seo.php	FCPATH/Fcms/Library/Seo.php
Service.php	FCPATH/Fcms/Core/Service.php
Services.php	FCPATH/CodeIgniter72/Config/Services.php
Show.php	APPPATH/Controllers/Show.php
Text.php	FCPATH/Fcms/Field/Text.php
Textarea.php	FCPATH/Fcms/Field/Textarea.php
Toolbar.php	FCPATH/CodeIgniter72/Config/Toolbar.php
UserAgents.php	FCPATH/CodeIgniter72/Config/UserAgents.php
Version.php	FCPATH/My/Config/Version.php
View.php	FCPATH/CodeIgniter72/Config/View.php
View.php	FCPATH/CodeIgniter72/Extend/View.php
View.php	FCPATH/Fcms/Core/View.php
custom.php	/www/wwwroot/www.58lecaihui.com/config/custom.php
database.php	/www/wwwroot/www.58lecaihui.com/config/database.php
domain_app.php	/www/wwwroot/www.58lecaihui.com/cache/config/domain_app.php
domain_client.php	/www/wwwroot/www.58lecaihui.com/cache/config/domain_client.php
hooks.php	/www/wwwroot/www.58lecaihui.com/config/hooks.php
index.php	/www/wwwroot/www.58lecaihui.com/fenzhan/pc/index.php
index.php	/www/wwwroot/www.58lecaihui.com/index.php
lang.php	/www/wwwroot/www.58lecaihui.com/api/language/zh-cn/lang.php
site.php	/www/wwwroot/www.58lecaihui.com/cache/config/site.php
system.php	/www/wwwroot/www.58lecaihui.com/cache/config/system.php
template_DS_pc_DS_jizhang_DS_home_DS_fenzhan_DS_fz_footer.html.cache.php	/www/wwwroot/www.58lecaihui.com/cache/template/template_DS_pc_DS_jizhang_DS_home_DS_fenzhan_DS_fz_footer.html.cache.php
template_DS_pc_DS_jizhang_DS_home_DS_fenzhan_DS_fz_header.html.cache.php	/www/wwwroot/www.58lecaihui.com/cache/template/template_DS_pc_DS_jizhang_DS_home_DS_fenzhan_DS_fz_header.html.cache.php
template_DS_pc_DS_jizhang_DS_home_DS_fenzhan_DS_show.html.cache.php	/www/wwwroot/www.58lecaihui.com/cache/template/template_DS_pc_DS_jizhang_DS_home_DS_fenzhan_DS_show.html.cache.php
AutoloadConfig.php	SYSTEMPATH/Config/AutoloadConfig.php
Autoloader.php	SYSTEMPATH/Autoloader/Autoloader.php
BaseBuilder.php	SYSTEMPATH/Database/BaseBuilder.php
BaseCollector.php	SYSTEMPATH/Debug/Toolbar/Collectors/BaseCollector.php
BaseConfig.php	SYSTEMPATH/Config/BaseConfig.php
BaseConnection.php	SYSTEMPATH/Database/BaseConnection.php
BaseHandler.php	SYSTEMPATH/Cache/Handlers/BaseHandler.php
BaseResult.php	SYSTEMPATH/Database/BaseResult.php
BaseService.php	SYSTEMPATH/Config/BaseService.php
Builder.php	SYSTEMPATH/Database/MySQLi/Builder.php
CacheFactory.php	SYSTEMPATH/Cache/CacheFactory.php
CacheInterface.php	SYSTEMPATH/Cache/CacheInterface.php
CliRenderer.php	SYSTEMPATH/ThirdParty/Kint/Renderer/CliRenderer.php
CodeIgniter.php	SYSTEMPATH/CodeIgniter.php
Common.php	SYSTEMPATH/Common.php
Config.php	SYSTEMPATH/Config/Config.php
Config.php	SYSTEMPATH/Database/Config.php
Connection.php	SYSTEMPATH/Database/MySQLi/Connection.php
ConnectionInterface.php	SYSTEMPATH/Database/ConnectionInterface.php
ContentSecurityPolicy.php	SYSTEMPATH/HTTP/ContentSecurityPolicy.php
Controller.php	SYSTEMPATH/Controller.php
Database.php	SYSTEMPATH/Database/Database.php
Database.php	SYSTEMPATH/Debug/Toolbar/Collectors/Database.php
DebugToolbar.php	SYSTEMPATH/Filters/DebugToolbar.php
DotEnv.php	SYSTEMPATH/Config/DotEnv.php
Events.php	SYSTEMPATH/Debug/Toolbar/Collectors/Events.php
Events.php	SYSTEMPATH/Events/Events.php
Exceptions.php	SYSTEMPATH/Debug/Exceptions.php
Factories.php	SYSTEMPATH/Config/Factories.php
Factory.php	SYSTEMPATH/Config/Factory.php
FileHandler.php	SYSTEMPATH/Cache/Handlers/FileHandler.php
FileLocator.php	SYSTEMPATH/Autoloader/FileLocator.php
Files.php	SYSTEMPATH/Debug/Toolbar/Collectors/Files.php
FilterInterface.php	SYSTEMPATH/Filters/FilterInterface.php
Filters.php	SYSTEMPATH/Filters/Filters.php
Header.php	SYSTEMPATH/HTTP/Header.php
IncomingRequest.php	SYSTEMPATH/HTTP/IncomingRequest.php
Kint.php	SYSTEMPATH/ThirdParty/Kint/Kint.php
Logger.php	SYSTEMPATH/Log/Logger.php
LoggerInterface.php	SYSTEMPATH/ThirdParty/PSR/Log/LoggerInterface.php
Logs.php	SYSTEMPATH/Debug/Toolbar/Collectors/Logs.php
Message.php	SYSTEMPATH/HTTP/Message.php
MessageInterface.php	SYSTEMPATH/HTTP/MessageInterface.php
MessageTrait.php	SYSTEMPATH/HTTP/MessageTrait.php
Modules.php	SYSTEMPATH/Modules/Modules.php
Query.php	SYSTEMPATH/Database/Query.php
QueryInterface.php	SYSTEMPATH/Database/QueryInterface.php
Renderer.php	SYSTEMPATH/ThirdParty/Kint/Renderer/Renderer.php
RendererInterface.php	SYSTEMPATH/View/RendererInterface.php
Request.php	SYSTEMPATH/HTTP/Request.php
RequestInterface.php	SYSTEMPATH/HTTP/RequestInterface.php
RequestTrait.php	SYSTEMPATH/HTTP/RequestTrait.php
Response.php	SYSTEMPATH/HTTP/Response.php
ResponseInterface.php	SYSTEMPATH/HTTP/ResponseInterface.php
ResponseTrait.php	SYSTEMPATH/API/ResponseTrait.php
ResponseTrait.php	SYSTEMPATH/HTTP/ResponseTrait.php
Result.php	SYSTEMPATH/Database/MySQLi/Result.php
ResultInterface.php	SYSTEMPATH/Database/ResultInterface.php
RichRenderer.php	SYSTEMPATH/ThirdParty/Kint/Renderer/RichRenderer.php
RouteCollection.php	SYSTEMPATH/Router/RouteCollection.php
RouteCollectionInterface.php	SYSTEMPATH/Router/RouteCollectionInterface.php
Router.php	SYSTEMPATH/Router/Router.php
RouterInterface.php	SYSTEMPATH/Router/RouterInterface.php
Routes.php	SYSTEMPATH/Config/Routes.php
Routes.php	SYSTEMPATH/Debug/Toolbar/Collectors/Routes.php
Services.php	SYSTEMPATH/Config/Services.php
TextRenderer.php	SYSTEMPATH/ThirdParty/Kint/Renderer/TextRenderer.php
Timer.php	SYSTEMPATH/Debug/Timer.php
Timers.php	SYSTEMPATH/Debug/Toolbar/Collectors/Timers.php
Toolbar.php	SYSTEMPATH/Debug/Toolbar.php
URI.php	SYSTEMPATH/HTTP/URI.php
UserAgent.php	SYSTEMPATH/HTTP/UserAgent.php
Utils.php	SYSTEMPATH/ThirdParty/Kint/Utils.php
View.php	SYSTEMPATH/Config/View.php
View.php	SYSTEMPATH/View/View.php
Views.php	SYSTEMPATH/Debug/Toolbar/Collectors/Views.php
init.php	SYSTEMPATH/ThirdParty/Kint/init.php
init_helpers.php	SYSTEMPATH/ThirdParty/Kint/init_helpers.php
url_helper.php	SYSTEMPATH/Helpers/url_helper.php

黄山无形资产的会计处理

Database (8 Queries across 0 Connection)

Views

运行时间：0.06ms

模板文件

引用提示

模板变量

Files ( 155 )

Routes

Events

History

View Data

Session User Data

Request ( HTTP/1.1 )

$_GET

Headers

Response ( 200 - OK )

Headers

System Configuration

File:	/www/wwwroot/www.58lecaihui.com/dayrui/App/Fenzhan/Controllers/Show.php
App:	fenzhan
Controller:	show
Method:	index
URI:	fenzhan/show/index
URL:	http://baise.58lecaihui.com/index.php?c=show&id=3534

Datetime	Status	Method	URL	Content-Type	Is AJAX?
2025-04-11 02:06:26	200	GET	http://jinzhong.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-11 02:06:24	200	GET	http://baise.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-11 02:06:22	200	GET	http://qionghai.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-11 02:06:21	200	GET	http://tianjin.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-11 02:06:20	200	GET	http://beihai.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-11 02:06:19	200	GET	http://quzhou.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-11 02:06:18	200	GET	http://hechuanqu.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-11 02:06:16	200	GET	http://hexiqu.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-11 02:06:15	200	GET	http://shishi.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-11 02:06:14	200	GET	http://xinjiang.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-11 02:06:13	200	GET	http://siping.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-11 02:06:12	200	GET	http://mianyang.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-11 02:06:11	200	GET	http://tonghua.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-11 02:06:09	200	GET	http://guilin.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-11 02:06:08	200	GET	http://shuozhou.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-11 02:06:07	200	GET	http://qingyang.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-11 02:06:06	200	GET	http://songjiangqu.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-11 02:06:03	200	GET	http://shijingshanqu.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-11 02:06:01	200	GET	http://zhangjiajie.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-11 02:06:00	200	GET	http://fangchenggang.58lecaihui.com/	text/html; charset=UTF-8	No

User-Agent	Mozilla/5.0 (compatible; SemrushBot/7~bl; +http://www.semrush.com/bot.html)
Connection	close
Accept-Encoding	gzip,deflate
Accept	text/html, application/rss+xml, application/atom+xml, text/xml, text/rss+xml, application/xhtml+xml
Host	baise.58lecaihui.com

CodeIgniter Version:	4.0.5
PHP Version:	7.4.33
PHP SAPI:	fpm-fcgi
Environment:	development
Base URL:	http://baise.58lecaihui.com/
Timezone:	PRC
Locale:	en
Content Security Policy Enabled:	No

Time	Event Name	Times Called
12.43 ms	pre_system	1
0.42 ms	dbquery	8

黄山无形资产的会计处理

4.0.5

Database (8 Queries across 0 Connection)

Views

运行时间：0.06ms

模板文件

引用提示

模板变量

Files ( 155 )

Routes

Events

History

View Data

Session User Data

Request ( HTTP/1.1 )

$_GET

Headers

Response ( 200 - OK )

Headers

System Configuration