㈠ 固定资产原值和净值在审计报告中哪里
在财务报表附注里体现。我们的报告是这么写的
固定资产及折旧
固定资产是指为经营管理而持有的使用年限超过一年，单位价值较高的有形资产。
固定资产以取得时的实际成本入账，并从其达到预定可使用状态的次月起，采用直线法提取折旧，各类固定资产的估计残值率、折旧年限和年折旧率如下：
固定资产类别
估计残值率
折旧年限
年折旧率
电子设备
5%
3年
31.67%
办公家具
5%
5年
19%
固定资产减值准备
期末，公司按固定资产的减值迹象判断是否应当计提减值准备，当单项固定资产可收回金额低于账面价值时，则按其差额计提固定资产减值准备。
无形资产
无形资产按取得时的实际成本计量。投资者投入的无形资产，其实际成本按投资各方确认的价值确定；自行开发并按法律程序申请取得的无形资产，其实际成本按依法取得时发生的注册费、聘请律师费等费用确定，依法申请取得前发生的研究与开发费用均直接计入当期损益；购入的无形资产，其实际成本按实际支付的价款确定。
无形资产自取得当月起在预计使用年限内分期平均摊销，计入损益。
无形资产名称
摊销年限
年摊销率
财务软件
5年
20%
长期待摊费用
筹建期间发生的费用，除用于购建固定资产以外，于企业开始生产经营当月起一次计入当期损益。
其它长期待摊费用在相关项目的受益期内平均摊销。
㈡ 中译英-审计报告-无形资产
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 无形资产摊销完账面价值为0，审计报告还要披露么
很明显该是参照新会计准则公布之前的方法进行摊销的，否则贷方就应该是计入“累计摊销”科目了。最终无形资产原值减去累计摊销应该为零，报表上显示无形资产净值也就为零了。所以不需要再进行其他处理。
㈣ 公路企业审计报告中无形资产里的土地使用权和其他非流动资产中的土地使用权有什么区别
无形资产，是指企业拥有或者控制的没有实物形态的可辨认非货币性资产。计入其他非流动资产的土地使用权，一般是指没有实际取得土地使用权，但是为取得土地使用权支付了相应的成本