无形资产计量:1.购入的无形资产(外购无形资产),应以实际支付的价款作为入账价值。当无形资产与其技术相关的有形资产捆绑式购入而当外购无形资产时,由于交易并没有现金等实物交易。2.换入无形资产首先不涉及补价的,其次涉及补价的,应区别不同情况处理:第一,支付补价的;第二,收 Measurement of intangible assets: 1. Acquired intangible assets (purchased intangible assets), should be the actual payment of the price as recorded value. When intangible assets and their technology-related tangible assets are purchased in bundles and when the intangible assets are outsourced, the transactions are not traded in kind like cash. 2. Into intangible assets, the first does not involve the premium, and secondly involved in premiums, should be treated differently: First, pay the premium; Second, income