第三年的摊销额：260000/10*3=78000元
借：管理费用 78000
贷：累计摊销 78000
借：资产减值损失 30000
贷：无形资产减值准专备 30000
第四年的属摊销额：（260000-78000-30000）/4=38000元
借：管理费用 38000
贷：累计摊销 38000
② 无形资产的摊销
7.30入账的无形资产当复月开始制摊销，按合同协议的价值定为净残值，5年为摊销期。2011年的摊销金额为：（150-30）/5*（6/12）=12万
2012年的摊销为：（150-30）/5=24万
12年的账面价值为：150-12-24=114万 因为预计可收回金额为72万 所以发生减值损失42W
13年年初的账面价值为：72W
13年的摊销为：（72-30）/5=8.4万
所以13.12.31的账面价值为63.6万。
③ 求一篇关于无形资产摊销或会计处理的外文文献
我处禁止上传文件，相关PDF外文文献有，没那么多，不知是否满足近几年的内要求，翻译没有，容翻译得靠你自己，希望能满足你的需要，能帮到你，多多给点悬赏分吧，急用的话请多选赏点分吧，这样更多的知友才会及时帮到你，我找到也是很花时间的，如果需要请直接网络 私信 或者 Hi 中留言贴出你在 网络知道的问题链接地址 及 邮箱地址
相关外文文献已发送，翻译没有，翻译得靠你自己了，希望能满足你的需要，能帮到你，多多给点悬赏分吧，急用的话请多选赏点分吧，这样更多的知友才会及时帮到你，我找到也是很花时间的
④ 如何用英文解释无形资产
intangible asset
Something of value that cannot be physically touched, such as a brand, franchise, trademark, or patent. opposite of tangible asset.
Related Terms
asset, goodwill, intellectual property
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参考资料：http://www.investorwords.com/2525/intangible_asset.html
⑤ 新会计准则下无形资产的核算变动及其影响翻译成英文
按原文翻译：
the change in intangible asset accounting and its impacts under the new accounting rule
the change in intangible asset accounting and related influences caused by the new accounting rule
简化翻译:
intangible asset accounting impacted by the new accounting rule
the impact on intangible asset accounting under the new accounting rule
PS: 如果新原则是新修改的原则，可以专以"revised accounting rule"或属"the revision of accounting rule"来翻译。
⑥ 会计中，无形资产的英文缩写
会计上：无形资产 的英文名是：Intangible assets，缩写为I.A.
固定资产 Fixed Assets，正式的缩写是F.A.
一般为了简化，回都不写“.”了，答直接都写成了FA
写“.”是表示这是缩写的意思，这是出于书写方便美观的原因。
⑦ 请问谁有国际会计准则38号--无形资产的英文原文
IAS 38
Intangible Assets
as issued at 1 January 2012. Includes IFRSs with a
n effective date after 1 January 2012 but not the I
FRSs they
will replace.
This extract has been prepared by IFRS Foundation s
taff and has not been approved by the IASB. For th
e requirements
reference must be made to International Financial R
eporting Standards.
The objective of this Standard is to prescribe the
accounting treatment for intangible assets that are
not dealt
with specifically in another Standard. This Standar
d requires an entity to recognise an intangible ass
et if, and
only if, specified criteria are met. The Standard a
lso specifies how to measure the carrying amount of
intangible assets and requires specified disclosure
s about intangible assets.
An intangible asset is an identifiable non-monetary
asset without physical substance.
Recognition and measurement
The recognition of an item as an intangible asset r
equires an entity to demonstrate that the item meet
s:
(a)
the definition of an intangible asset; and
(b)
the recognition criteria.
This requirement applies to costs incurred initiall
y to acquire or internally generate an intangible a
sset and
those incurred subsequently to add to, replace part
of, or service it.
An asset is identifiable if it either:
(a)
is separable, ie is capable of being separated or d
ivided from the entity and sold, transferred, licen
sed,
rented or exchanged, either indivially or togethe
r with a related contract, identifiable asset or li
ability,
regardless of whether the entity intends to do so;
or
(b)
arises from contractual or other legal rights, rega
rdless of whether those rights are transferable or
separable
from the entity or from other rights and obligation
s.
An intangible asset shall be recognised if, and onl
y if:
(a)
it is probable that the expected future economic be
nefits that are attributable to the asset will flow
to the
entity; and
(b)
the cost of the asset can be measured reliably