毕业论文代写：会计系统是公司的核心
组织面临着许多不同的挑战，尽管很难对它们进行分类和隔离，但这些挑战确实有一些共同点。会计系统是一个巨大的框架，它有自己的一套假设、原则、方法和过程。虽然会计核算确实有无形资产的空间，但其核心显然是有形资产，这使得服务相关组织在遵循同一框架核算无形资产时存在困难。会计人员发现，当一些无形资产需要核算时，很难在资本支出和经营支出之间做出选择。就制造企业而言，将工资、薪金和材料费用等项目直接用于业务是相对容易的，而租金、厂房和设备则列在资本费用项下。其他拥有无形资产(如研发投资)和广告成本(如广告成本)的公司面临的问题是，会计人员非常不确定需要根据哪种费用通知每一家公司。
毕业论文代写：会计系统是公司的核心
会计人员将这类费用视为经营支出，主要是因为这类费用的收益是高度模糊和不确定的。因此，服务相关公司会自动报告相对较小的资本支出，这并不能显示其账目的公平和真实状态。当公司向银行或其他金融机构借款时，贷方总是偏向于公司的有形资产。即使不是所有的组织都这样，许多拥有大部分无形资产的公司债务都很低。与从事制造业活动的其他公司相比，向它们提供的财务杠杆要低得多。这主要是因为他们的贷款以更好的方式抵押。以专利和版权为抵押的贷款对银行和其他贷款机构来说是不利的选择，因此对那些需要资金来加强和扩大其业务和业务的公司构成了重大挑战。
毕业论文代写：会计系统是公司的核心
There are many diverse challenges that organizations face and even though it is difficult to categorize them and segregate them, the challenges do have a few points in common. The system of accounting is a giant framework which has its own set of assumptions, principles, methods and processes. Even though accounting does have room for intangible assets, the epicentre clearly lies around the tangible ones thereby making it difficult for service related organizations to account for intangible assets when following the same framework. Accountants find it very difficult to choose between capital expenditure and operation expenditure when a few intangible assets need to be accounted for. In the case of manufacturing firms, it is relatively easy where the items such as wages, salaries and material costs are directed to operations whereas rent, plant and equipment are shown under capital expense. Other firms which have intangible assets such as investments in research and development and others such as advertisement costs face the problem wherein accountants are very unsure of the kind of expense that each one needs to be notified under.
毕业论文代写：会计系统是公司的核心
Accountants treat such expenses as operational expenditure mainly due to the fact that the benefit of such an expense is highly ambiguous and uncertain. Therefore, service related companies automatically report relatively small capital expenditure which does not show the fair and true state of their accounts. When a firm borrows money from a bank or any other financial institution, the lender is always biased towards the tangible assets of the firm. Even if it is not true for all organizations, a lot of firms with majority of intangible assets have very low debt. The financial leverage extended towards them is much low as compared to other firms engaged in manufacturing activity. It is mainly because their loans are hypothecated in a better way. Lending against patents and copyrights is an unfavourable option for banks and other lending institution thereby creating a major challenge for firms that require finances to enhance and expand their operations and business.