Under the current system and norms, the measurement of intangible assets follows the principle of historical cost, that is, to determine the value of intangible assets according to the actual cost in producing the very intangible assets.

• 在现行制度和准则中 ,对无形资产的计价均遵循历史成本原则 ,即按取得无形资产时所发生的实际成本计价。