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1、Accounting Standard for Business Enterprises No. 6 - Intangible Assets企业会计准则第6号无形资产Chapter I General Provisions第一章 总则Article 1 To standardize the confirmation and measurement of intangible assets and disclosure of related information, these Standards are formulated in accordance with the Accounting
2、Standard for Business Enterprises - Basic Standards.第一条 为了规范无形资产的确认、计量和相关信息的披露，根据企业会计准则基本准则，制定本准则。Article 2 The following items shall be subject to other relevant accounting standards:(1) The right to use the land as investment real estates shall be subject to the Accounting Standard for Business En
3、terprises No. 3 -Investment properties;(2) The business reputation formed during the merger of enterprises shall be subject to the Accounting Standard for Business Enterprises No. 8 -Impairment of assets and Accounting Standard for Business Enterprises No. 20 Business Combinations; and(3) The rights
4、 and interests related to oil and natural gas mining areas shall be subject to the Accounting Standard for Business Enterprises 27 -Extraction of Petroleum and Natural Gas.第二条 下列各项适用其他相关会计准则：（一）作为投资性房地产的土地使用权，适用企业会计准则第3号投资性房地产。（二）企业合并中形成的商誉，适用企业会计准则第8号资产减值和企业会计准则第20号企业合并。（三）石油天然气矿区权益，适用企业会计准则第27号石油天
5、然气开采。Chapter II Confirmation第二章 确认Article 3 The term intangible asset refers to the identifiable non-monetary assets possessed or controlled by enterprises which have no physical shape.An asset, which satisfies any of the following conditions, shall meet the identifiable standards as mentioned in th
6、e definition of intangible assets:(1) Being able to separate or divide from the enterprise and being able to be sold, transferred, licensed, rented or exchanged independently or along with the relevant contracts, assets or liabilities; or(2) Being derived from any contractual right or other statutor
7、y rights, no matter whether or not these rights can be transferred or separated from the enterprise or other rights and obligations.第三条 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。资产满足下列条件之一的，符合无形资产定义中的可辨认性标准：（一）能够从企业中分离或者划分出来，并能单独或者与相关合同、资产或负债一起，用于出售、转移、授予许可、租赁或者交换。（二）源自合同性权利或其他法定权利，无论这些权利是否可以从企业或其他权利和义务中转移或者
8、分离。Article 4 Intangible assets may be confirmed when it meets the conditions simultaneously as follows:(1) The economic benefits related to intangible assets are likely to flow into the enterprise; and(2) The cost of intangible assets can be measured reliably.第四条 无形资产同时满足下列条件的，才能予以确认：（一）与该无形资产有关的经济利
9、益很可能流入企业；（二）该无形资产的成本能够可靠地计量。Article 5 When making a judgment on whether or not the economic benefits generated by intangible assets is likely to flow into it, an enterprise shall make a reasonable estimation to all potential economic factors within the expected service life of intangible assets and
10、present clear evidences.第五条 企业在判断无形资产产生的经济利益是否很可能流入时，应当对无形资产在预计使用寿命内可能存在的各种经济因素作出合理估计，并且应当有明确证据支持。Article 6 The expenditures for an intangible item of an enterprise shall all be recorded into the profit or loss for the current period, unless it is under any of the following circumstances:(1) The par
11、t meeting the confirmed conditions as prescribed in these Standards and consisting of the cost of intangible assets; and(2) The part obtaining from the merger of enterprises not under the same control or cannot being independently confirmed as intangible assets, or composing the business reputation
12、confirmed on the day of purchase.第六条 企业无形项目的支出，除下列情形外，均应于发生时计入当期损益：（一）符合本准则规定的确认条件、构成无形资产成本的部分；（二）非同一控制下企业合并中取得的、不能单独确认为无形资产、构成购买日确认的商誉的部分。Article 7 The expenditures for its internal research and development projects of an enterprise shall be classified into research expenditures and development exp
13、enditures.The term research refers to the creative and planned investigation to acquire and understand new scientific or technological knowledge.The term development refers to the application of research achievements and other knowledge to a certain plan or design, prior to the commercial production
14、 or use, so as to produce any new material, device or product, or substantially improved material, device and product.第七条 企业内部研究开发项目的支出，应当区分研究阶段支出与开发阶段支出。研究是指为获取并理解新的科学或技术知识而进行的独创性的有计划调查。开发是指在进行商业性生产或使用前，将研究成果或其他知识应用于某项计划或设计，以生产出新的或具有实质性改进的材料、装置、产品等。Article 8 The research expenditures for its intern
15、al research and development projects of an enterprise shall be recorded into the profit or loss for the current period.第八条 企业内部研究开发项目研究阶段的支出，应当于发生时计入当期损益。Article 9 The development expenditures for its internal research and development projects of an enterprise may be confirmed as intangible assets w
16、hen they satisfy the following conditions simultaneously:(1) It is feasible technically to finish intangible assets for use or sale;(2) It is intended to finish and use or sell the intangible assets;(3) The usefulness of methods for intangible assets to generate economic benefits shall be proved, including being able to prove that there is a potential market for the prod
