《企业会计准则———无形资产》第１０条规定：投资者投入的无形资产，应以投资各方确认的价值作为入账价值；但企业为首次发行股票而接受投资者投入的无形资产，应以该无形资产在投资方的账面价值作为入账价值。而在其“指南”中又作了如下说明：如果投资者投入的无形资产在 Article 10 of the “Accounting Standards for Business Enterprises: Intangible Assets” stipulates that the intangible assets invested by investors shall be the values ​​recognized by all parties involved in the investment. However, intangible assets that the enterprise accepts the investment of investors for the initial issuance of stocks shall The book value of the intangible assets at the investor is taken as the entry value. And in its “Guide” has made the following explanation: If investors invest in intangible assets