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楼主  发表于: 2006-05-26 15:29

 [译文]长期经营资产

专利是指对于有一个或多个独有特征的商品的独家生产或销售权。在美国专利由联邦政府授予发明者,法定有效期为17年。专利权可从公司试验室开发新产品过程中取得,也可以从他人手中购得。如果专利权是从他人手中购得,那么其成本就是购买价格。专利权的成本在其使用期限内摊销,但使用期限未必与法定有效期相吻合。

  公司内部自己开发的产品专利成本是难于确定的。1974年,会计准则委员会决定,内部开发专利权的研究开发成本随着其发生而计入当期费用。

  特许经营权及许可证是在一定地域内提供某种服务的独家权力。例如:麦当劳公司将特许权卖给个人,允许他们在特定地点经营其汉堡包业务。与此类似,国内商务委员会将许可证发给卡车运输公司,允许他们在特定地区内运输某种货物。特许经营权和许可证的成本,也在其使用期或法定有效期(选择其中较短的)内进行摊销。

  当购买一家企业时,协商的价格通常高于其特定资产上而多付出的价值称为商誉,是一种无形资产。在这种交易中,商誉的出现表明所购企业的价值高于其净资产的价值,因为企业有一些有利的特征,诸如良好的声誉、战略位置、产品优势、管理技能等。

    A patent is an exclusive right to produce and sell a commodity that has one or more unique features. Issued to inventors by the federal government in the United States, patents have a legal life of 17 years. They may be obtained on new products developed in a company’s own research laboratories or they may be purchased from others. If a patent is purchased from others, its cost is simply the purchase price. The cost of the patent is amortized over the useful life of the patent, which may or may not coincide with the patent’s legal life.

    The cost of a patent for a product developed within a firm is difficult to determine. In 1974, the Financial Accounting Standards Board determined that all research and development costs of internally developed patents are expensed as they are incurred.

    Franchise and licenses are exclusive rights to perform services in certain geographical areas. For example, McDonald’s Corporation sells franchises to individuals to operate its hamburger outlets in specific locations. Similarly, the Interstate Commerce Commission issues licenses to trucking firms, allowing them to transport certain types of goods in specific geographical areas. The cost of a franchise of license is amortized over its useful or legal life, whichever is shorter.

    When business is purchased, the negotiated price often exceeds the total value of the specific assets minus the outstanding liabilities. This excess in purchase price that cannot be allocated to specific assets is called goodwill and is an intangible asset. The mergence of goodwill in such a transportation is considered an indication that the purchased business is worth more than its net assets, due to such favorable characteristics as a good reputation, a strategic location, product superiority, or management skill.
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