财务软件能直接把费用归类到科目里吗？

The accounting treatment for purchasing financial software depends on the amount spent.

1. If the cost of the software is substantial, it should be recorded under the intangible assets account.

2. For smaller purchases, it can be directly expensed as part of administrative costs—office expenses.

Intangible assets represent rights or privileges that a company owns or controls, such as patents and trademarks, which are not physical but are legally recognized and valuable. Broadly defined, intangible assets include currency funds, accounts receivable, financial assets, long-term equity investments, patents, trademarks, etc. However, in accounting practice, intangible assets are typically narrowly defined to refer specifically to patents, trademarks, and similar items.

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