查询词典 intangible assets

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。

On one hand, existing accounting define to intangible assets and confirm, measure, report cannot satisfy the requests of knowledge economy .On the other hand, the surge of the enterprise intangible assets under the knowledge economy, make the position of the intangible assets strengthen greatly and the range of the intangible assets expanded greatly. Therefore the affirmation, measurement, respect of amortizing, report of the intangible assets will all change enormously.

一方面，现有的会计学对无形资产界定、确认、计量、报告满足不了知识经济条件下的要求；另一方面，知识经济下企业无形资产的激增，使无形资产的地位大大增强，无形资产的范围大大拓展，因而无形资产的确认、计量、摊销、报告方面都将发生巨大的变化。

Rules for Assets Evaluation -Intangible Assets》 defines that intangible assets include both recognizable intangible assets such as patent right, trademark right, copyright, proprietary technique, sales network, customer relationship, franchise rights, contractual rights and so on, and irrecognizable intangible assets such as business reputation.

资产评估准则--无形资产》科学界定了无形资产内涵，既包括专利权、商标权、著作权、专有技术、销售网络、客户关系、特许经营权、合同权益等可辨认无形资产，又包括商誉等不可辨认无形资产，同时将销售网络、客户关系等新型无形资产纳入规范范围。

This paper inflects the statue of the intangible assets and the real condition of the accounting procedures of the intangible assets in the high-tech enterprise. Through the comparison of the recognition and measurement of intangible assets, then respectively discusses the characteristics, classification, identification, and measurement, according to the characteristics of the high-tech enterprise. The thesis puts more emphasis on the recognition and measurement of intangible assets, the choice of the measurement, and the subsequent measurement, makes some suggestions concerning these problems.

本文揭示了无形资产在高新企业中所处的地位以及目前高新企业无形资产的会计处理的现实状况；随后，本文通过比较国内外对无形资产的确认与计量的不同规定，针对高新企业的特点，分别对无形资产的性质、分类、确认、计量等问题进行了论述，着重阐述了高新企业无形资产的确认、计量属性的选择以及后续计量的问题，并对此提出了改进的建议。

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。

So we are necessary to make the fact and value judgment of the intangible assets of transition economy, especially the intangible assets of new high-tech enterprise, and then define the special function of intangible assets valuation.

所以，我们有必要对转型经济中的无形资产，特别是高新技术企业无形资产资本化实践作出事实和价值判断，进而明确无形资产评估在该过程中的特殊作用。

Starting from its significance for developing enterprises, society, and economy, this thesis studies the actualization of enterprises intangible assets. Problems in the actualization of national enterprises are expounded clearly and the causes barricading the actualization of intangible assets anatomized as well. On this basis, the writer proposes the approaches and countermeasures to our national intangible assets actualization as follows.

本文以企业无形资产价值实现为研究对象，从无形资产价值实现对我国企业和社会经济发展的重要意义入手，阐述了我国企业无形资产价值实现中存在的问题，剖析了影响我国企业无形资产价值难以实现的原因。

These rules reflect some inherent feature of self and nonself, and they are the basic detection criterion of GECISM.

这些规则反映了"自我"和"非我"的内在特征，是GECISM进行"非我"检测的判据。

Until today, the media from China and the outside world still uses the term "Post 89". Regardless to whether it is for commercial gimmick or convenience, everybody still remember "Post 89", a term which carries a strong Cantonese accent.

时至今日，国内外艺术媒体还是在沿用&后八九&这个称谓，不管当初是为了商业噱头还是容易上口好记，反正大家现在是记住了&后八九&这个广东口音很重的词。