英语翻译摘要：新技术革命使21世纪逐渐步入知识经济的崭新时代,无形资产资源迅速发展,靠无形资产竞争并获得长期利润的格局日

英语翻译
摘要：新技术革命使21世纪逐渐步入知识经济的崭新时代,无形资产资源迅速发展,靠无形资产竞争并获得长期利润的格局日益凸现,为真实反映无形资产的原始价值、摊销价值和净值的增减变化形态等情况,无形资产信息应通过资产负债表、损益表等形式加以披露.本文就知识经济条件下我国无形资产的管理及其会计核算中无形资产在确认、核算、计量和披露几个方面在传统会计存在的不足,做出如正确计量、扩大无形资产要素范围、将研究开发费用有条件资本化、对无形资产进行全面披露、健全规章制度和对无形资产进行实证研究等方面的改进,以期我国无形资产的管理及其会计核算体系日益完善,与时俱进,促进经济的发展.
关键词：知识经济；无形资产；信息披露；无形资产的会计核算

Abstract: new technological revolution 21st century gradually entering a new era of knowledge economy, intangible assets resource developing rapidly, rely on intangible assets competition and won the pattern of long-term profits for truly reflect the protruding, the original value, intangible assets amortize value and net increase of change shape wait for a circumstance, intangible assets information should be through the balance sheet, income statement and other forms be disclosed. Based on the condition of knowledge economy in our country intangible assets management and accounting of intangible assets in the confirmation, accounting, measurement and disclosure in several aspects of traditional accounting deficiency, make such as correct measurement, expand the scope of intangible assets elements, research and development expenses conditional capitalization of intangible assets, comprehensive information disclosure, perfecting rules and regulations and the intangible assets for empirical research aspects of improvement, view of China's intangible assets management and its accounting system is increasingly perfect, advancing with The Times, promote economic development.
Keywords: knowledge economy. Intangible assets. Information disclosure, Intangible assets accounting
您好,如果这些能够帮助您,我实在太高兴啦,尽快采纳.呵呵谢谢!O(∩_∩)O~