Cov khoom muaj nqis xws li cov txhab nyiaj tso nyiaj, cov nyiaj tau txais, thiab kev nqis peev mus sij hawm ntev hauv cov ntawv cog lus thiab cov khoom lag luam tsis muaj cov khoom siv lub cev, tab sis yog tsis cais raws li cov khoom muaj nqis. … Cov cuab tam no yog cov cuab yeej siv nyiaj txiag thiab muab lawv cov txiaj ntsig los ntawm txoj cai lossis thov kom tau txais nyiaj ntsuab lossis nyiaj ntsuab sib npaug rau yav tom ntej.
Puas yog cov nyiaj tau txais ib qho khoom muaj nqis lossis tsis muaj khoom muaj nqis?
Khoom muaj nqis yog txhua yam uas lub tuam txhab muaj. Cov khoom muaj nqis yog lub cev; lawv suav nrog nyiaj ntsuab, khoom muag, tsheb, khoom siv, vaj tse thiab kev nqis peev. Cov khoom ntiag tug tsis muaj nyob hauv lub cev thiab suav nrog cov khoom xws li cov nyiaj tau txais, cov nuj nqis them ua ntej, thiab patents thiab siab zoo.
4 yam khoom tsis muaj nqis yog dab tsi?
Kev ua siab zoo, kev lees paub lub npe thiab cov khoom muaj tswv yim, xws li patents, cov cim lag luam, thiab cov cai lij choj, yog tag nrho cov khoom muaj nqis tsis raug. Cov khoom muaj nqis uas tsis muaj peev xwm muaj nyob hauv kev tawm tsam rau cov khoom muaj nqis, uas suav nrog av, tsheb, khoom siv, thiab cov khoom muag.
5 yam khoom tsis muaj nqis yog dab tsi?
Cov khoom muaj nqis tseem ceeb yog Kev Ua Siab Zoo, hom kev ncaj ncees, kev txawj ntse (Kev lag luam zais cia, Patents, Trademark thiab Copywrites), ntawv tso cai, Cov neeg siv khoom npe, thiab R&D.
Puas yog intercompany receivables intangible cuab tam?
Notes receivable is not an intangible asset nyob rau hauv accounting methodology. Cov ntawv no feem ntau tshwm sim thaum lub tuam txhab muab daim ntawv cog lus rau cov neeg siv khoom. Daim ntawv ceeb toom yog lub cev sawv cev ntawm daim ntawv cog lus them nyiaj duas las rau lub tuam txhab.
