Analyzed advantages and disadvantages of treatment as expenditure or as capitalization treatment, especially in value of immaterial assets increasingly visualized present, cap.
分析了费用化处理和资本化处理两者的利弊关系,特别是在无形资产价值日益凸显的今天,资本化处理更是优越于费用化处理,并阐述了资本化处理的具体会计账务处理办法。
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