查询词典 intangible assets

Firstly, this paper, by the mummers, put forwards the reason of the false valuation of intangible assets from five aspects: the way of valuation, the organization of valuation, the client of valuation, the guild of valuation and government. Secondly, put forwards the opinion from avoiding the administration of government, more developing the organization of valuation, strengthening the research of theory and criteria, reforming the charge system, and making the report of valuation in strictness and norm. It can effectively prevent and avoid the false valuation of intangible assets, and accelerate exuberance and continuance development of the valuation of intangible assets.

本文针对目前无形资产评估存在的失真现象，首先从评估方法、评估机构、评估客户、评估行业和政府等五个方面系统和深入地分析无形资产评估失真产生的原因，接着从避免政府行政干涉、进一步发挥评估行业协会作用、加强评估理论和标准的研究、改革现有收费制度和严格按规范制作评估报告书等方面有针对性地提出失真解决办法的建议，为有效预防和避免无形资产评估的失真，促进我国无形资产评估健康持续发展，有着非常重要的现实作用。

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。

Article 23 Assets shall normally be divided into current assets, long-term investments, fixed assets, intangible assets, deferred assets and other assets.

第二十三条资产分为流动资产、长期投资、固定资产、无形资产、递延资产和其他资产。

Article 23 Assets shall normally be divided into current assets long－term investments fixed assets intangible assets deferred assets and other assets.

第二十三条资产分为流动资产、长期投资、固定资产、无形资产、递延资产煳其他资产。

In this paper, the principle of caution to start the basic theory, expounded the principle of care and the role of meaning, emphasizing the principle of caution for owners, managers, creditors, as well as the importance of accounting personnel; introduced the principle of prudent accounting practice in China and the need for careful application of the principle of the basic requirements; detailed exposition of the principle of prudent asset impairment provision, recognition and measurement of intangible assets, fixed assets depreciation method choice, the recognition and measurement of income, inventory valuation methods choice, or there are matters of identification and disclosure of the application and embodiment of the main; focused on the principle of prudent asset impairment in the recognition, the recognition and measurement of intangible assets, fixed assets depreciation method choice, revenue recognition and measurement, inventory valuation methods, or there are matters of recognition and disclosure issues that exist in reality; and on the careful application of the principle of how to correctly Suggestions: correct handling of the principle of caution to the principles and other relations, reduce the tax policy and differences in accounting policies, appropriate use of the principle of prudence, strengthen auditing and supervision, and strengthen the internal mechanism to improve the accounting standards in the application of the principle of prudent operational, financial reporting to strengthen the disclosure of information, enhance professional accountants capable of making judgments.

本文从谨慎性原则的基本理论入手，阐述了谨慎性原则的含义及作用，强调谨慎性原则对于所有者、管理者、债权人以及会计人员的重要性；介绍了谨慎性原则在我国会计实务中应用的必要性及谨慎性原则的基本要求；详细论述了谨慎性原则在计提资产减值准备、无形资产的确认与计量、固定资产折旧方法的选择、收入的确认与计量、存货计价方法的选择、或有事项的确认与披露方面的主要应用和体现；着重研究了谨慎性原则在资产减值准备的确认、无形资产的确认与计量、固定资产折旧方法的选择、收入的确认与计量、存货计价方法选择、或有事项的确认与披露中存在的现实问题；并提出了关于谨慎性原则如何正确运用的几点建议：正确处理谨慎性原则与其他各项原则的关系、缩小税收政策与会计政策的差异、适度运用谨慎性原则、加强审计监督，强化内在约束机制、提高会计准则中谨慎性原则应用的可操作性、加强财务报告信息披露、提高企业会计人员的职业判断能力。

Intangible cultural heritage including 5 domains: oral traditions and expression, including language as a vehicle of the intangible cultural heritage; performing arts; social practices, rituals and festive events; knowledge and practices concerning nature and the universe; traditional craftsmanship. The State Council announced the "list of the first group of national standard intangible cultural heritages" in May 2006. According to this list and the scope of intangible cultural heritage are divided into 10 specialized catalogues: folk literature; folk music; folk dance; traditional drama; ballad singing; acrobatism and athletics; folk art; traditional craftsmanship; traditional medicine; folk custom.

包括5个方面：口头传说和表述，包括作为非物质文化遗产媒介的语言；表演艺术；社会风俗、礼仪、节庆；有关自然界和宇宙的知识和实践；传统的手工艺技能。2006年5月国务院公布"第一批国家级非物质文化遗产名录"，把非物质文化遗产的范畴具体分为10类：①民间文学；②民间音乐；③民间舞蹈；④传统戏剧；⑤曲艺；⑥杂技与竞技；⑦民间美术；⑧传统手工技艺；⑨传统医药；⑩民俗。

Richard MacKinnon, Canada Research Chair in Intangible Culture and Director, Centre for Cape Breton Studies "Digitizing Canada's Gaelic Intangible Cultural Heritage", Kirstin Evenden, Vice President, Access, Collections, Exhibits, Glenbow Museum, and Terrance Houle, Artist "Digital Heritage and First Nations Cultures at Glenbow", Dr. Laurier Turgeon, Director, Institut du patrimoine culturel, Université Laval "Inventory of ethnological heritage resources", Brian Porter, Senior Director, New Media Resources, Royal Ontario Museum Royal Ontario Museum, with Yongjian Zhai, Director, Software Engineering, Arius 3D,"3D Digitization Solutions: Arius 3D and the Royal Ontario Museum". Dr. John McAvity, Executive Director, Canadian Museums Association, and Mr. Dale Jarvis, Intangible Cultural Heritage Development Officer Heritage Foundation of Newfoundland and Labrador also introduced their programs. Chinese scholars exchanged research findings with Canadian Professors in the field of intangible cultural heritage in China. The Chinese presentations including Dr.

在会上就加拿大范例发言的加拿大代表有：加拿大国家文明博物馆馆长Victor Rabinovithch：&加拿大博物馆与非物质文化保护&，不列颠哥伦比亚大学人类学博物馆馆长Antony Shelton博士：&互联网与非物质文化&，加拿大非物质文化保护国家专项主任Richard Mackinnon博士：&加拿大盖尔人非物质文化遗产的数码化保护&，卡尔加里市格伦鲍博物馆Kirstin Evenden女士和黑脚原住民部落Terence Houle先生：&格伦鲍博物馆原住民文化及数字化遗产项目&，拉瓦尔大学文化遗产学院院长Laurier Turgeon博士：&民俗文化遗产来源&，皇家安大略博物馆Brian John Porter和Arius 3D科技公司Yongjian Zhai：&政府项目与私企合作范例介绍&，加拿大博物馆协会执行主任John Gillis McCavity博士，纽芬兰和拉布拉多基金会发非物质文化发展官员Dale Gilbert Jarvis等。

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

Long-term assets comprise long-term investments, fixed assets, intangible assets, deferred assets and other long-term assets.

长期资产包括长期投资、固定资产、无形资产、递延资产和其他长期资产。

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。

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。