Intangible assets are generally required to have relevant certificates (intellectual property rights, patent licenses, etc.). ) As the confirmation condition of intangible assets during the audit, those without the above vouchers cannot be treated as intangible assets. The premium generated by business combination is treated as goodwill.
China's accounting standards have strict restrictions on intangible assets.
Article 4 of the Accounting Standards for Business Enterprises No.6-Intangible Assets can only be recognized if the following conditions are met:
(1) The economic benefits related to the intangible assets are likely to flow into the enterprise;
(2) The cost of the intangible asset can be measured reliably.
Main Accounting Treatment of Intangible Assets in the Guide to the Application of Accounting Standards for Enterprises
(a) Outsourcing intangible assets
(2) Independent research and development of intangible assets
(3) Intangible assets acquired in business combination
Should websites be included in intangible assets? Should be included. After all, he is also part of the assets.
What are the difficulties in website construction? The first is the difficulty of website frame design. The production of responsive websites cannot use absolute positioning, so readability, area and behavior under different devices should be considered when designing.
Secondly, website development is difficult to achieve. Responsive Foundation is designed by HTML5 and CSS3. Some internet companies can't design this layout basically without this strength, which eventually leads to the difficulty of project development.
Finally, the cost of this layout of the website is high, and it needs to be compatible with various interfaces and debugging functions when developing the website, which leads to the continuous running-in of UI designers and front-end engineers in the whole production process. Testers have to test the website under different devices, which will greatly increase the budget cost.
However, in the future of the Internet, the responsive layout of websites will definitely be a popular trend. Only by grasping the present opportunity, studying hard and accumulating rich experience can we bring better works to users.
What are the taboos in the process of website construction? First, the directory structure of the website is simple and clear, friendly to search engines, friendly to visitors who don't use search engines such as FLASH, and the links are no more than three layers. Visitors will feel that the classification of the website is clear, and it is easy to find the category they are interested in to visit.
Second, we should always detect invalid links and dead links, and repair these links so as not to cause inaccessible dead ends. All major webmasters have provided the function of checking the dead chain.
Third, to make a friendly 404 page, you can add navigation and site search functions to remind visitors how to find what they need, which is particularly important for search engines and user experience.
Fourth, every page needs navigation to let visitors know their current location and how to get back, which can also increase a lot of page views. It's like a capillary. To connect smoothly, let the search engine spiders in and out freely.
Fifth, do a good job of website map. Many CMS programs have the function of automatically generating website maps, which can be updated with the content update.
Sixth, every content must have tags. After there are more contents, tags will be associated with the content. The benefits are self-evident. Many keyword search results include tag group pages.
Seven, the anchor text in the content of the article generally does not exceed six, there is no need to bold keywords, and the text and URL of each anchor text must match exactly.
Eight, at the bottom of the content page, you can add the navigation and related content of one or the next article, or links such as popular articles and elite articles in the station to deepen the reading function of the expansion package, make visitors linger and increase the PV volume.
The optimization of internal chain can not be ignored, and the advantages of internal chain will take a long time to show. The stability of ranking and weight transfer are inseparable from internal chain.
It is still very clear which functional modules are set in the process of website construction for enterprise websites:
About us, it is the introduction of the enterprise.
Product classification, introducing the main products and characteristics of the enterprise.
Honorary qualification, show the excellent ability of the enterprise and the honor obtained in recent years, and enhance the reputation.
Personnel recruitment to meet the needs of enterprises for talent promotion.
Contact information, which is the way for enterprises to contact, is also the main content of distinguishing authenticity.
In the process of construction, what is honeycomb pits? Honeycomb: In the process of pouring concrete, bubbles or voids appear in the concrete due to loose vibration, which is similar to honeycomb, so it is called honeycomb in engineering.
Pockmarked surface: due to insufficient vibration during pouring, there are bubbles or cracks on the concrete surface.
Which expressways are still under construction in Shanxi Province? Taiyuan East Ring Reconstruction Project is an important decision made by the provincial party committee and government to expand Shanxi's opening to the outside world, accelerate the pace of Taiyuan, the provincial capital, to build a northern garden city, and strengthen its position as a transportation hub and an economic and cultural center. This project has poured into the enthusiastic care and expectation of party committees at all levels, * * * and relevant departments, and condensed the countless efforts and wisdom of builders and the people. All design and construction supervision units and road construction employees vigorously carry forward the spirit of Tai Sui Universiade, extensively absorb advanced experience and technical achievements at home and abroad, overcome many difficulties such as short effective construction period, great construction difficulty and high technical requirements, and successfully achieve the set goals. On the eve of New Year's Day in 2006, they sent a message to the provincial party committee and the province.
Which part of the EIA is carried out during the construction process? There are ten special projects here: related special plans for industry, agriculture, animal husbandry, forestry, energy, water conservancy, transportation, urban construction, tourism and natural resources development, which are divided into guiding plans and non-guiding plans. Chapters or instructions are intended for comprehensive and guiding planning; Special planning is to write a book. It's planned here. There is no table. For the specific classification of construction projects, please refer to the Catalogue for Classification Management of Environmental Impact Assessment of Construction Projects.
In the new accounting standards for fixed assets in 2009, which assets were purchased separately during the construction process: Article 3 Fixed assets refer to tangible assets with the following characteristics:
(1) To produce goods, provide services, lease or operate;
(2) Its service life exceeds one fiscal year.
Service life refers to the expected period for an enterprise to use a fixed asset, or the quantity of products or services that the fixed asset can produce.
Article 4 Fixed assets can only be recognized if they meet the following conditions:
(a) the economic benefits related to the fixed assets are likely to flow into the enterprise;
(2) The cost of the fixed assets can be measured reliably.
In addition, the value of assets can be measured reliably and assets can be used independently.
In the process of website construction, what details can improve the early stage of website use: style, website address and adjustment are the protagonists.
To paraphrase a famous actor, "I am the protagonist", in the early stage of website construction, style, website address and adjustment are the protagonists. These three aspects are done, and it is basically OK.
Style, needless to say, many people know. In the early stage of website construction, users will be required to sign a style confirmation contract to ensure customer satisfaction. After the style is determined, you can move on to the next step. If the customer is not satisfied, it can be revised again until the customer is satisfied.
The website includes two parts, one is the domain name, and the other is the content URL. The domain name only needs to be related to the content of its own website. It's simple, and it's not too complicated, so complicated that no one can remember it.
The biggest feature of content URL is to be short, preferably within three, so that users can quickly find what they want, and search engines like it, ranking and user experience. In addition, it is best to use static content URL to avoid various problems, such as slow server opening, slow recording, browser compatibility and so on.