㈠ 固定資產原值和凈值在審計報告中哪裡
在財務報表附註里體現。我們的報告是這么寫的
固定資產及折舊
固定資產是指為經營管理而持有的使用年限超過一年，單位價值較高的有形資產。
固定資產以取得時的實際成本入賬，並從其達到預定可使用狀態的次月起，採用直線法提取折舊，各類固定資產的估計殘值率、折舊年限和年折舊率如下：
固定資產類別
估計殘值率
折舊年限
年折舊率
電子設備
5%
3年
31.67%
辦公傢具
5%
5年
19%
固定資產減值准備
期末，公司按固定資產的減值跡象判斷是否應當計提減值准備，當單項固定資產可收回金額低於賬面價值時，則按其差額計提固定資產減值准備。
無形資產
無形資產按取得時的實際成本計量。投資者投入的無形資產，其實際成本按投資各方確認的價值確定；自行開發並按法律程序申請取得的無形資產，其實際成本按依法取得時發生的注冊費、聘請律師費等費用確定，依法申請取得前發生的研究與開發費用均直接計入當期損益；購入的無形資產，其實際成本按實際支付的價款確定。
無形資產自取得當月起在預計使用年限內分期平均攤銷，計入損益。
無形資產名稱
攤銷年限
年攤銷率
財務軟體
5年
20%
長期待攤費用
籌建期間發生的費用，除用於購建固定資產以外，於企業開始生產經營當月起一次計入當期損益。
其它長期待攤費用在相關項目的受益期內平均攤銷。
㈡ 中譯英-審計報告-無形資產
14.Intangible Assets
(1) Valuation: Intangible assets are measured as per their actual costs when they are acquired. The actual costs of the intangible assets bought are recognized as the amounts paid. The actual costs of the intangible assets invested are recognized as the value confirmed by the investors. The actual costs of the intangible assets self-developed and acquired by legal application include registration fees and attorney fees etc ring the legal acquisition. The material expenses, wages and other expenses in research and development are directly recorded into current profits or losses.
(2) Amortization: Intangible assets, from the month when they are acquired, are amortized averagely within the shortest period among their estimated service life, the benefit periods stipulated in the contracts and the validity stipulated by laws and recorded into current profits or losses. In case there are no amortization periods stipulated in contracts or laws, intangible assets shall be amortized within 10 years. The Company』 intangible assets include patent technologies and software licenses.
(3) Depreciation reserves: Intangible assets are measured as the lower one between their book value and recoverable amounts and the differences are recorded as depreciation reserves when their profitability are seriously affected. When intangible assets can not bring any economic profit, their book values are recorded into current profits or losses.
㈢ 無形資產攤銷完賬面價值為0，審計報告還要披露么
很明顯該是參照新會計准則公布之前的方法進行攤銷的，否則貸方就應該是計入「累計攤銷」科目了。最終無形資產原值減去累計攤銷應該為零，報表上顯示無形資產凈值也就為零了。所以不需要再進行其他處理。
㈣ 公路企業審計報告中無形資產里的土地使用權和其他非流動資產中的土地使用權有什麼區別
無形資產，是指企業擁有或者控制的沒有實物形態的可辨認非貨幣性資產。計入其他非流動資產的土地使用權，一般是指沒有實際取得土地使用權，但是為取得土地使用權支付了相應的成本