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首页> 外国专利> INTELLECTUAL PROPERTY ACCOUNTING MANAGEMENT DEVICE AND INTELLECTUAL PROPERTY ACCOUNTING MANAGEMENT PROGRAM

INTELLECTUAL PROPERTY ACCOUNTING MANAGEMENT DEVICE AND INTELLECTUAL PROPERTY ACCOUNTING MANAGEMENT PROGRAM

机译：知识产权会计管理装置和知识产权会计管理程序

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摘要

There is provided an intellectual property accounting management device capable of coping with management of accounting of intellectual property and capable of accounting for an appropriate cost as an intellectual property acquisition cost even when the acquisition cost of an intellectual property is undefined. A standard cost storage section (202) stores a standard cost required for acquiring an intellectual property and maintaining the property until the property disappears. An actual cost storage section (201) stores an actual cost as a sum of fees actually paid for each of the intellectual properties. An accounting cost storage section (203) stores a cost to be accounted for as an acquisition cost for each of the intellectual properties. An accounting cost control section (102) compares the standard cost stored in the standard cost storage section (202) to the actual cost stored in the actual cost storage section (201) and makes the accounting cost storage section (203) store the greater cost as the accounting cost of the intellectual property.
机译：提供了一种知识产权会计管理设备，即使在不确定知识产权的获取成本时，该知识产权会计管理设备也能够应对作为知识产权获取成本的适当费用。标准成本存储部（202）存储获取知识产权并维持该财产直至该财产消失所需的标准成本。实际成本存储部（201）存储实际成本，作为针对每个知识产权实际支付的费用的总和。会计成本存储部分（203）存储要作为每个知识产权的获取成本来会计的成本。会计成本控制部分（102）将标准成本存储部分（202）中存储的标准成本与实际成本存储部分（201）中存储的实际成本进行比较，并使会计成本存储部分（203）存储更大的成本。作为知识产权的会计费用。

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