查询词典 intangible assets

Special behaviour has removed goodwill on definition , has loosened to studying the capitalization developing cost's has appeared on problem, no longer blindly aspect such as handling , handling as well as amortizing to intangible assets being in progress cost-rization.

特别表现在定义上排除了商誉，对研究开发费用的资本化问题上出现了松动，不再一味的进行费用化处理，以及对无形资产摊销的处理等方面。

The straight-line method normally is used for amortizing intangible assets .

摊销无形资产通常用直线折旧法。

Article 26 Long term investments of enterprises with foreign investment represent capital injected into other enterprises for a period of more than one year and include cash on hand, tangible and intangible assets and shares and debentures not expected to be realized within one year from the balance sheet date.

第二十六条外商投资企业的长期投资，是指向其他单位投出的期限在一年以上的资金，包括直接向其他单位投出的现金、实物和无形资产，以及购入的不准备在一年以内变现的股票和债券。

Asset valuation of our country began later than western countries, although develops quickly, but compare with the developed countries it still exist many differences in above-mentioned aspects:Purpose of evaluation are limited, the main purpose of patent valuation in our country are for the patent property's cost amortisation, trade and investment, besides, neglecting the purpose of patent evaluation a service management and litigation;The application of evaluation theories are subjected to a limit, the method we commonly use is income method, the world well-known evaluation organizations pay more attention to a lately theoretical application;Evaluation standards are established lagard, on the countrary, the International Valuation Standards, The Uniform Standards of Professional Appraisal Practice and the European Valuation Standards were all established very early,and have already become a careful and reasonable structure system after emendations, but the valuation standards of China does't shows the relation between accounting standards now, demand of valuators' responsibility are too brief, having no restriction to definitude the type of value, and the regulation of valuation methods of Intangible Assets is not comprehensive;The lawmaking isn't complete, our country has no complete lawmaking to carry on rules and regulations to the non-cash's property, patent infringement control are inadequate, and excessively restrict patent property contributed form.

我国资产评估行业起步较晚，虽然发展迅速，但经比较研究发现，在上述方面与发达国家仍存在很大差异：评估目的相对狭窄，我国主要以专利资产成本摊销、交易和投资为目的进行评估，忽视了专利服务管理和诉讼为目的的评估；评估理论应用受限，我国主要应用收益法，世界知名评估机构更注重新理论的应用；评估准则制定落后，无论是国际评估准则、美国评估准则还是欧洲评估准则，都制定较早，并多次修订已形成严密的结构体系，而我国在评估准则中未体现与会计准则的关系，对评估师执业责任的要求过于简练，没有对价值类型加以明确，对无形资产评估方法的规范也不详细；立法不完善，我国没有相对完善的立法对非现金出资进行规制，对专利侵权控制力不够、专利出资形式限制过多。

Mr Kwong said: tenny business card printing and membership card manufacturing workers although is not a product, and may be the brand; business card printing and membership card manufacturing workers is a service industry, the services sector is also a enterprise'image product, might constitute a value, is a kind of intangible assets.

邝天立提到：制卡和会员卡制作业虽然不是产品，亦可成为品牌；制卡和会员卡制作业是服务业，服务业也是产品，企业形象亦可构成价值，是种无形资产。

The extensive search for these drivers is no longer restricted to tangibles , but has also reached the field of intangible assets .

关于驱动力的研究已经从有形资产领域延伸至无形资产领域。

They can create intangible assets that help companies overcome nationalistic barriers, facilitate globalization, and outcompete local rivals.

它们能创造无形资产，并帮助企业克服民族主义壁垒，有利于促进全球化扩张并有助于企业击败当地竞争者。

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

税务局：对于无形资产和不动产是这样。

Prior to the adoption in August 1970 of APB Opinion No. 17, Intangible Assets, the Accounting Principles Board, did not require that goodwill be amortized.

通过之前在1970年8月的无形资产的会计原则委员会意见，第17号，无形资产的会计原则委员会，并不需要善意摊销。

Second organic Dalian chemical plant liquidations instance is to be that the enterprise commerce secret is infringed upon, enterprise intangible assets running off classic documentation.

大连第二有机化工厂破产清算的事例即是企业商业秘密被侵犯，企业无形资产流失的典型案例。

Objective To investigate the relationship between ovum fertilization rate and sperm morphology, acrosome reaction in IVF and to explore the influence of parameters of sperm on fertilization rate.

目的 研究体外受精(in vitro fertilization，IVF)中精子形态、顶体反应与卵子受精率之间的关系，分析精子各参数在IVF受精率方面的参考意义。

A: I hear Mr. White wants to run for the Presidency!

我听说怀特先生要参加总统竞选！