intellectual-capital accounting

基本解釋

So, how to build up intellectual-capital accounting's system, have become an important research topic of accounting's realm.
因此，如何建立智力資本會(huì)計(jì)體系，已成為當(dāng)前會(huì)計(jì)領(lǐng)域重要的研究課題。
These are systematic problems for recognition of the intellectual capital as equity share, including non-recognition of the intellectual capital by laws, as well as the difficulties for accounting.
但是智力資本出資目前還存在制度上的障礙，包括立法上我國(guó)尚未承認(rèn)智力資本，智力資本的會(huì)計(jì)核算存在諸多困難等。