assets ['æsets]

assets的基本解释

n.

资产

与assets相关的情景对话

商务外贸 / 税收

A:

my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it?

我公司马上就要营业了，能介绍一下营业税的知识吗？

B:

I will try my best. Generally speaking ,the business tax is levied on the taxable service ,the transfer of intangible asset and sale of the immovable property within china .

尽我所能吧！一般地说，提供应税业务、转让无形资产和出卖不动产都要交纳营业税。

A:

what do you mean by the taxable services?

什么是应税业务？

B:

they are the definite items stipulated by the law, such as the transportation, construction, finance , insurance and the like .they do not include the processing, repairs, and replacement services, for they are subject to the value added tax.

税法有明确的规定。比如交通运输、建筑安装、金融保险等。不包括加工、修理、修配业务，因为它们要缴增值税。

A:

it is easy to understand the immovable property, but what do you mean by the intangible asset?

不动产好理解，无形资产指什么？

B:

it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on.

指各种专有权，如专利权、专有技术版权、商标等。

A:

what about the tax base?

计税收入如何确定？

B:

in most case, it is the total consideration received, including additional fees and charges.

大多数情况下指全部价款包括价外费用。

A:

does that include the turnover received in advance?

预收的价款也计算在内吗？

B:

yes, it does in the case of transfer of the intangible assets or immovable property .

对于无形资产和不动产是这样。

A:

and what about the donation?

无偿赠送呐？

B:

the donation is taxable in the case of transfer of the immovable property. But the turnover will be assessed by the tax authority.

不动产的无偿赠送要视同销售，不过计税额要经过核定。

A:

what can we do if we receive turnover in the form of foreign currency?

收款是外币怎么办？

B:

you can transfer the foreign currency into Reminbi at exchange rate based upon either the date or the first day of the month, that the Taxable item happened .

按收入当日或当月一日的汇率换算。

A:

how about the tax rate?

营业税税率是多少？

B:

in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%.

一般是3%到达5%，娱乐业是5%到20%。

A:

what you have said is very helpful, thank you.

您说的对我太有帮助了，谢谢！

与assets相关的网络例句 [注：此内容来源于网络，仅供参考]

From the conception of capitalization operation of intangible assets, including the definition, main characteristic and ways of working, the importance of capitalization operation of intangible assets is clarified. I explain questions on capitalization operation of intangible assets, which are financing and external investment. Attention is paid on absorption of venture investment, absorption of foreign investment, the expansion through a low cost and hypothecated loan for financing by intangible assets. As for external investment with intangible assets, explanations are given to purchasing and merging between enterprises with a low cost using intangible assets and intangible assets taking part in distribution. At last, the development of capitalization operation of intangible assets in the world, in our country is explained. After I give my points on the difficulties of capitalization operation of intangible assets in our country, the solutions are concluded.

本文从无形资产资本化运营的界定谈起，对无形资产资本化运营的涵义、主要特征及主要方式进行阐述，论述了无形资产资本化运营的重要意义；然后从无形资产融资、无形资产对外投资方面探讨了无形资产资本化运营问题，其中：对无形资产融资问题，根据融资方式的不同探讨了四方面的内容：利用无形资产吸纳风险投资、利用无形资产嫁接改造吸纳外商资金、利用特许经营实现低成本扩张和利用无形资产质押贷款；在无形资产对外投资问题中探讨了企业以无形资产实施低成本购并及无形资产参与分配问题；最后在综观国际上无形资产资本化运营发展的状况，及展望世界无形资产资本化运营发展趋势的基础上，立足于我国的发展现状，针对目前存在的主要问题，提出我国的无形资产资本化运营对策。

From the conception of administration of intangible assets, including the definition, main characteristic , the importance of administration of intangible assets is clarified and introduce the theory of human resource and technological innovation about intangible assets, then, I put forward some question in the administration of intangible assets in our country. I explain questions on administration of intangible assets, which are exploiting and using .Attention is paid on exploiting technology and brand. As for using intangible assets, explanation are given to absorption of venture investment , hypothecated loan for financing by assets, absorption of foreign investment. At last, the method is given to assess the administration of intangible assets.

本文从无形资产经营的界定谈起，对无形资产经营的涵义、主要特征进行阐述，论述了无形资产经营的重要意义，并且介绍了无形资产经营相关理论；然后针对我国无形资产经营发展状况，提出我国无形资产经营方面存在的问题；接着，本文从无形资产开发和利用方面探讨了无形资产经营问题，其中对无形资产开发问题着重关注技术、品牌等无形资产的开发问题，在无形资产利用问题中探讨了多种运用无形资产的方式：利用无形资产吸引风险投资、利用无形资产进行融资担保、通过特许经营利用无形资产、利用无形资产吸引外商资金、转让无形资产所有权等；最后，本文针对无形资产的经营提出评价其经营结果的方法。

No depreciation may be deducted for the following fixed assets(1) fixed assets other than premises and buildings that have not yet been used;(2) fixed assets leased from other parties by means of business lease;(3) fixed assets leased to other parties by means of lease financing;(4) fixed assets that have been depreciated in full but are still in use;(5) fixed assets that are irrelevant to business activities;(6) land credited as fixed assets after independent price valuation;(7) other fixed assets whose depreciation may not be calculated.

下列固定资产不得计算折旧扣除：(1)房屋、建筑物以外未投入使用的固定资产；(2)以经营租赁方式租入的固定资产；(3)以融资租赁方式租出的固定资产；(4)已足额提取折旧仍继续使用的固定资产；(5)与经营活动无关的固定资产；(6)单独估价作为固定资产入账的土地；(7)其他不得计算折旧扣除的固定资产。

与assets相关的网络解释 [注：此内容来源于网络，仅供参考]

Assets：资产

第52条 "资产"(assets)的涵义 版本日期 30/06/1997在本部中,"资产"(assets)指隧道的构筑物及附属于隧道的建造、经营和维"决定"(decision)指由局长、路政署署长或运输署署长根据本条例所作出的任何规定、厘定或指示,

Assets：资源

其中所谓的"需求" (needs)是指区域发展实现教师专业化,提升教师整体素质这一目标时所必须或有用的事务;"问题"(problem)则是指在实现上述目标时必须克服的阻碍;"资源"(assets)则指用来帮助实践目标,且可取得的专家意见与服务;

Assets：净值

资产净值(Assets):资产净值表示零售商真正所有,包括流动资产(Current Assets)与固定资产(Fixed Assets),流动资产是指可以在12个月内转换成现金的资产(如现金、应收帐款、存货),而固定资产则是营业上所需 的生财器具(如不动产、租赁装璜与设备).

Assets：一、资产类

一、资产类 Assets | 流动资产 Current assets | 货币资金 Cash and cash equivalents

intangible assets：无形资产

国际公共部门会计准则理事会(IPSASB)已发布了新版国际公共部门会计准则-IPSAS第31号>(Intangible Assets),涵盖了无形资产的会计及披露. 3. 特许公共财务与会计协会(CIPFA)、欧洲资本市场研究所和英格兰及威尔士特许会计师协会(ICAEW)在布鲁塞尔就"经济低迷及其对欧洲公共会计的影响" 联合