Short Answer Question 1: Explain the requirements for amortization of intangible assets 2. What are

The amortization methods of intangible assets mainly include the straight-line method and the total production method.

Intangible assets, i.e., identifiable non-monetary assets owned or controlled by an enterprise that do not have a physical form. An asset meets the criteria of identifiability in the definition of intangible assets if it meets one of the following conditions: it can be separated or divided from the enterprise, and it can be used for buying, selling, transferring, licensing, etc., either alone or together with related contracts, assets or liabilities.

Intangible assets include social intangible assets and natural intangible assets.

Among them, social intangible assets usually include patent rights, non-patented technologies, trademark rights, copyrights, concession rights, land use rights, etc.; Natural intangible assets include natural resources such as natural gas that do not have a physical form.

1) Patent right: refers to the exclusive rights granted by the national patent authority to the applicant for an invention-creation patent within the statutory time limit, including invention patent rights, utility model patent rights and design patent rights.

2) Non-patented technology: also known as proprietary technology, refers to various technologies and know-how that are not known to the outside world, should be used in production and business activities, do not enjoy legal protection, and can bring economic benefits.

Correct Answer: D: The amortization methods of intangible assets mainly include the straight-line method and the total production method.

Answer analysis: Option A, unobservable assets with uncertain useful lives should not be amortized; The amortization of leased intangible assets is recorded"Other business costs are unbearable"Subjects; Option C, the disposal of intangible assets with a limited useful life is not amortized in the current month.

This question is aimed at:"Amortization of intangible assets"Knowledge points are assessed.

Answer]: B, E

Expenditures for the study phase should be expensed, option A is incorrect; Intangible assets that do not bring economic benefits to the enterprise should be fully included in the non-operating expense account, option C is incorrect; If an intangible asset contains an economic benefit that is realized through the actual product produced, the amortization amount of the intangible asset should be included in the first hail of the product repatriation cost, option d is incorrect.

Answer] Funny: a, d

The amortization method of intangible assets selected by the enterprise should be able to reflect the expected consumption method of the economic spin-off benefits related to the intangible assets, and be applied consistently to different accounting periods, and option A is correct; Intangible assets with a finite useful life begin to amortize from the time they become available for use, option B is false, option D is correct; Intangible assets with an indefinite useful life, which are not amortized in accounting, is wrong in option C.

Selection: A, B Accounting Standards for Business Enterprises No. 6 - Intangible Assets Article 17 The amortization amount of intangible assets with limited useful life shall be systematically and reasonably amortized during the useful life. An enterprise shall amortize intangible assets from the time when the intangible assets are available for use to the time when they are no longer recognized as intangible assets.

According to the provisions on amortization of intangible assets, if the contract does not stipulate the benefit period and the law does not stipulate the effective period, the amortization period should not exceed 10 years. C is incomplete, so I don't choose it.

The residual value of an intangible asset with a finite useful life shall be deemed to be zero, except in the following cases:

1) There is a third party that undertakes to purchase the intangible asset at the end of its useful life. (2) Estimated residual value information can be obtained based on an active market, and the market is likely to exist at the end of the useful life of the intangible asset.

Answer]: B, C

is expected to consume, not expected to be achieved, option a is wrong; Amortization of intangible assets such as a change in the method of sedan is a change in accounting estimates, option d is wrong. Scum.

Answer]: b, c, d

The method of amortization of intangible assets in the empty chain should be determined according to the expected consumption mode of the chain of economic benefits, and option A is wrong.