http://www.ilib.cn/A-jjs200108079.html
浅析新旧会计制度中无形资产的核算
进去看看吧
http://202.43.217.123/search/cache.html?ei=UTF-8&icp=1&u=www.cpcfo.com/Article/kjlw/20070205122816.html&w=%E6%96%B0%E6%97%A7+%E4%BC%9A%E8%AE%A1+%E5%87%86%E5%88%99+%E4%B8%AD+%E6%97%A0%E5%BD%A2+%E8%B5%84%E4%BA%A7+%E7%9A%84+%E6%AF%94%E8%BE%83+%E5%92%8C+%E5%88%86%E6%9E%90&d=NP3TaOxsOUa-&s=0ca8c6eb0a311796c8f1bf08c2a3121c
LZ够懒的