查询词典 appreciation in assets value

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。

In opens the high school music appreciation class under the premise, through to the high school music appreciation class education present situation analysis, as well as to music appreciation class teaching classroom instruction present situation analysis, discovers at present the question which exists in the high school music appreciation class teaching, launches the massive discussions, then proposes concrete solution: Music have in the high school music appreciation class teaching system take is esthetic as the core, uses the suitable teaching method to carry on the teaching the main body though; In music appreciation class classroom instruction, must fully display the teaching material resources, the human resources, the modernized teaching aid resources.

在开设高中音乐欣赏课的前提下，通过对高中音乐欣赏课教育的现状的分析，以及对音乐欣赏课教学课堂教学现状的分析，找出目前在高中音乐欣赏课教学中存在的问题，展开大量的讨论，然后提出具体的解决办法：在高中音乐欣赏课教学体系中要以审美为核心，采用适当的教学方法进行教学的主体思想；在音乐欣赏课课堂教学中，要充分发挥教材资源，人力资源，现代化的教具资源。

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。

Assets: cash, tradable financial assets, note receivable, accounts receivable （provision for bad/doubtful debts）, prepaid accounts/prepayments/advances to suppliers, dividend receivable, interest receivable, other receivables, inventory; available-for-sale financial assets, hold-to-maturity investment, long-term accounts/note receivable, long-term equity investment, fixed assets （accumulated depreciation, impairment of fixed assets）, disposal of fixed assets, construction-in-process, intangible assets （accumulated amortization, impairment）, investment real estate, development expenditure, goodwill, deferred income tax assets, etc.

资产：货币资金，交易性金融资产，应收票据，应收账款，预付账款，应收股利，应收利息，其他应收款，存货，可供出售金融资产，持有至到期投资，长期应收账款/票据，长期权益投资，固定资产（累计折旧，固定资产减值），固定资产清理，在建工程，无形资产，投资性房地产，开发支出，商誉，递延所得税资产，等

Firstly this paper probes for the conception and the basic theory about brand assets by pointing out that brand is a kind of assets and is subordinate to category of assets, so brand assets assessment certainly applies for general theory in assessing assets and is restricted by basic assessment theory, the correct assessment of brand asset will inevitably be also helpful for development and the completeness of the entire assessment profession;Meanwhile, brand assets is a special intangible assets after all, therefore its assessment differs from that of common assets.

文章首先探讨了品牌资产的相关概念及基本理论，指出品牌是一种资产，隶属于资产的范畴，品牌资产评估也必然适用于一般的资产评估理论，受基本评估理论的制约，而品牌资产的正确评估也必然有利于整个资产评估行业的健全与发展；同时，品牌资产毕竟是一种特殊的无形资产，它不同于商标，也不同于商誉，有着自己独到的特点，所以其评估与一般的资产评估又有所区别，要正确评估它的价值必须正确辨析这一组概念。

COMPOSITE CORPORATION Balance Sheet 20X1- 20X2 (in $ millions) Assets Current assets: Cash and equivalents Accounts receivable Inventories Other Total current assets 20X2 $140 294 269 58 $761 20X1 $107 270 280 50 $707 Liabilities and Stockholder's Equity Current Liabilities: Accounts payable Notes payable Accrued expenses Total current liabilities 20X2 20X1 Fixed assets: Property, plant, and equipment $1,423 $1,274 -550 -460 Less accumulated depreciation Net property, plant, and equipment 873 814 Intangible assets and other 245 221 Total fixed assets $1,118 $1,035 $213 $197 The assets are listed in order 50 53 by the length of time it223 205 normally would take a$486 $455 firm Long-term liabilities: with ongoing operations to $104 Deferred taxes $117 Long-term debt 458 convert them into cash.471 $562 Total long-term liabilities $588 Stockholder's equity: Preferred stock $39 $39 Common stock ($1 per value) 55 32 Capital surplus 347 327 Accumulated retained earnings 390 347 Less treasury stock -26 -20 Total equity $805 $725 Total liabilities and stockholder's equity $1,879 $1,742 Clearly, cash is much more liquid than property, plant and equipment.

Total assets $1，879 $1，742 美国联合公司的资产负债表美国联合公司资产负债表 20X2 和20X1 (单位：百万单位：单位百万)资产流动资产：现金及现金等价物应收帐款存货其它流动资产合计固定资产：财产，厂房和设备减：累计折旧财产，厂房及设备净值无形资产及其它资产固定资产合计 20X2 $140 294 269 58 $761 20X1 $107 270 280 50 $707 债务负债债务和股东权益债务流动负债： 20X2 20X1 资产排列的顺序是根据在通$213 $197 应付帐款 50 53 应付票据常情况下企业持续经营将资205 223 应计费用$486 $455 流动负债合计产转化为现金所需要的时间长期负债：长度。长度。显然，现金比财产，厂房，显然，现金比财产，厂房，设备等的流动性要强得多。设备等的流动性要强得多。

According to the principles of total economic value, the first step of the evaluation of assets value of wetland is to classify the assets value into two categories: use value and nonuse value , the former include direct use value and indirect use values , and the later includes existence value and Bequest value , the option value belongs to non-use value because its use value can not be realized.

对湿地资源资产价值的核算，应根据总经济价值的原理，首先将其资产价值分为使用价值和非使用价值两大类；使用价值又进一步分为直接使用价值和间接使用价值；非使用价值则包括存在价值和遗产价值；选择价值由于目前无法实现其使用价值，因此属于非使用价值的范畴。

Apartment sanitation and the use of basic configuration 两室一厅 TV seat, sofa table, Hisense TV, dining table, Galanz microwave ovens, range hood Hua Di, Haier refrigerators, Haier washing machines, Haier water heater, gas stove, two beds, two desks, drinking fountains, electric rice cooker, the United States and the fan 2 3 bed, 2 desks, sofa table, drinking fountains, tables, space refrigerator, range hood, gas stove, microwave, TV tables, combination furniture Apartment with the current system of differences Cost to pay: Water, electricity, gas and other costs from the staff since Be paid, the company conducted in accordance with the staff-level meeting Paste, the standard is: 100-level managerial / month / People; manager level and above 200 yuan / month / person 10-20 per month from the date of the General Inter-borrower to get water and electricity residential property Office documentation for reimbursement after 2009.8.1 costs generated by the former General Claims made after the documents, generated after In accordance with the provisions of the cost of the system of subsidies Apartment occupancy conditions: Yishui work in the family other than in Yishui County And higher-level managerial staff in charge of five people living in public Yu Non-managerial staff quarters to move to the company, Re-accommodation apartments on the current staff Adjustment Asset Management:- Human Resources is responsible for the apartment in the company's assets Management - At home in the music's embodied in the management of fixed assets Assets, must follow the family's possession of fixed assets Justification process, are subject to change or end-of-life through Changes in fixed assets and the company scrapped milling process procedures胡经理 Living room in 306 4 Kellogg assets All: TV 1, 2 air-conditioning, water heaters 1 to determine the disposition of assets 4

环卫公寓基本配置及使用情况两室一厅电视机座、沙发茶几、海信电视机、餐桌、格兰仕微波炉、华蒂抽油烟机、海尔冰箱、海尔洗衣机、海尔热水器、煤气灶、床2张、办公桌2张、饮水机、电饭煲、美的风扇2台床3张、办公桌2张、沙发茶几、饮水机、餐桌、航天冰箱、抽油烟机、煤气灶、微波炉、电视桌、组合家具目前公寓与制度存在的差异费用缴纳：水、电、煤气等其他费用由员工自行缴纳，公司按照员工级别进行补贴，标准为：经理级100元/月/人；经理级以上200元/月/人由总务每月10-20日期间借款，到小区物业处拿水电单据后报销 2009.8.1前产生的费用由总务取得单据后报销，以后产生的费用根据制度规定进行补贴公寓入住条件：在沂水工作，家庭在沂水县以外的经理级及以上员工有5名主管住在公寓非经理级员工搬到公司宿舍，再对目前住宿公寓的人员进行调整资产管理：-人力资源部负责公寓中公司资产的管理-在家乐氏固定资产管理中体现的资产，必须遵循家乐氏固定资产管理流程，如有变动或报废必须通过固定资产变动和报废流程手续制粉公司胡经理居住的306房中有 4项资产为家乐氏所有：电视机1台、空调2部、热水器 1台确定4项资产的处理

B For the assets over which the enterprise has drawn a reserve fund for value decrease, depreciation or bad debt, if the taxable income has been increased at the time of filing tax returns, the enterprise shall be permitted to make an adverse tax payment adjustment regarding the write-off reserve due to disposal of the relevant assets by value recovery or transfer, for the fixed assets and intangible assets among the above mentioned assets, the deductible depreciated or amortized amount may be determined on the basis of the book value before the reserve is drawn.

企业已提取减值、跌价或坏帐准备的资产，如果申报纳税时已调增应纳税所得，因价值恢复或转让处置有关资产而冲销的准备应允许企业做相反的纳税调整；上述资产中的固定资产、无形资产，可按提取准备前的帐面价值确定可扣除的折旧或摊销金额。

But this is impossible, as long as it is engaging in a market economy, there are risks in any operation.

但是，这是不可能的，只要是搞市场经济，是有风险的任何行动。

We're on the same wavelength.

我们是同道中人。