| 软件升级费用的会计处理方法探析 |
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| 引用本文： | 赵丽芳,闫丽霞.软件升级费用的会计处理方法探析[J].科技情报开发与经济,2009,19(22):107-108. |
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| 作者姓名： | 赵丽芳 闫丽霞 |
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| 作者单位： | 1. 中国兵器工业集团第二0七研究所,山西太原,030006
2. 山西省科技情报研究所,山西太原,030001 |
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| 摘 要： | 软件升级费用是绝大多数软件在使用过程中不可避免的,但在会计处理上不能一概而论.根据软件所属的资产性质(作为固定资产还是无形资产)、升级的性质以及费用的多少,按照重要性和配比性原则,对软件升级费用的会计处理方法进行了探讨.
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| 关 键 词： | 软件升级 升级费用 会计处理 固定资产 无形资产 |
Probe into the Accounting Treatment Methods for the Software Upgrading Cost |
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| ZHAO Li-fang,YAN Li-xia.Probe into the Accounting Treatment Methods for the Software Upgrading Cost[J].Sci-Tech Information Development & Economy,2009,19(22):107-108. |
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| Authors: | ZHAO Li-fang YAN Li-xia |
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| Abstract: | The software upgrading cost is unavoidable in the use of most of software, but it can't keep the same in accounting treatment. Based on the assets class of the software (being as the fixed assets or intangible assets), upgrading nature cost, and according to the importance principle and matching principle, this paper probes into the accounting treatment methods for the software upgrading cost. |
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| Keywords: | software upgrading upgrading cost accounting treatment fixed assets intangible assets |
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