Professional Documents
Culture Documents
12
12
1.
Dr. - xx
Cr.
xx
2.
3.
2
2
2
2
1.
2.
Pre-emptive
1
1
-
1.
2.
2.
1.
2.
1.
1.1
1.2
(
)
2.
()
3.
1.
2.
( )
3.
()
4.
1.
1.1
1.2
2.
2.1
2.2
2.3
2.4
3.
4.
4.1
4.2
4.3
4.4
1.
2.
3.
8
2
1.
2.
1.
2.
3.
4.
5.
.
6.
2
1.
2.
7.
8.
1.
2.
1. (Straight-Line Method)
2.
(Working-hours Method)
3.
(Production-output Method)
4.
(Reducing-charge Method)
4.1
(Declining Balance
Method)
4.2
(Sum of years digits
Method)
5.
5.1 (Group
Depreciation)
5.2 (Composite
Depreciation)
2
1.
2.
1.
2.
1.
2.
3.
4.
2
1.
1.1 (Copyrights)
1.2
(Patents)
1.3 (Franchises)
1.4
(Royalty)
1.5 (Leadsehold and lease)
1.6
(Leasehold
improvement)
2.
2.1 (Good Will)
2.1 (Trade mark Trade names)
2.3 (Organization Costs)
2.4 (Deferred Costs)
2.5 (Research and Development
costs)
(Operating Costs)
2.6
1.
2.
3.
4.
5.
6.
1.
2.
3.
4.