Article 47 the amortization of intangible assets shall be computed using the straight-line method.
第四十七条无形资产的摊销，应当采用直线法计算。
The method chosen by an enterprise for the amortization of intangible assets shall reflect the expected realization pattern of the economic benefits which relevant to the intangible assets.
企业选择的无形资产摊销方法，应当反映与该项无形资产有关的经济利益的预期实现方式。
Then introduce the problems existing in the current intangible assets accounting information in the knowledge-based economy times, such as the problem of recognize, measurement amortization.
接着说明现有的无形资产会计在会计信息的供给上存在很多的问题。如确认的问题、计价的问题、摊销的问题等。
Article 21an enterprise shall, at least at the end of each year, check the service life and the amortization method of intangible assets with limited service life.
第二十一条企业至少应当于每年年度终了，对使用寿命有限的无形资产的使用寿命及摊销方法进行复核。
The beginning and ending book balances, accumulative amount of amortization, and accumulative amount of provision for impairment of intangible assets;
无形资产的期初和期末账面余额、累计摊销额及减值准备累计金额。
The beginning and ending book balances, accumulative amount of amortization, and accumulative amount of provision for impairment of intangible assets;
无形资产的期初和期末账面余额、累计摊销额及减值准备累计金额。
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