查询词典 intangible assets

Reinvigorate tangible assets actualize intangible assets and thus maximize the enterprises value accordingly . Problems in the actualization of national enterprises are expounded clearly and the causes barricading the actualization of intangible assets anatomized as well .

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。

One point of view is that the repution of China Telecom Company is no good, the three new independent companies should give up the intangible assets of China Telacom and build up their own assets evaluation methods are proposed for Know-how and Patents etc, to prevent the losing and lav- ishion and improve the management of technical intangible assets.

在企业的分离过程中，原有中国电信的无形资产浪费与流失相当严重，原因就在于原中国电信自身虽然意识到企业技术，供销网络，管理方法，质量保证体系，及以诚实可靠，质量稳定而著称的中国电信商标都是企业的无价之宝，但由于认识上的模糊，使原中国电信的无形资产在企业分离过程中肢离破碎，流失严重。

Responsible for assets management (including the Fixed Assets and Inventory), implemented strictly the company's policies of Fixed Assets and Inventory, organizing regular physical count on assets,, supervise and push the warehouse keeper to dispose the obsolete inventory and assets as appropriate, to ensure the assets are in line with the booking.

负责管理公司资产，严格执行公司固定资产和存货的管理制度，定期组织（至少1个季度一次）公司资产盘点，及时督促仓库清理过期和毁损的资产，确保帐实相符。

In this thesis, we introduce three indexes that are used to evaluate the main business firstly. Theyre profit of main business, cashflow of main business and integrated index of main business. Then, we construct a series of regression models of assets structure with profit of main business and cashflow of main business, which signalize the current assets and the fixed assets help them; the long-term investments hinder them; the other assets help or hinder them uncertainly, and even have nothing to do with them sometimes. Finally, we construct the regression models of assets structure with integrated index of main business, and put forward a method to optimize the assets structure.

本文首先将主营业务指标分为主营业务利润、主营业务现金流量与主营业务综合指标；然后，通过构建资产结构与主营业务利润、资产结构与主营业务现金流量回归模型，发现流动资产、固定资产对主营业务利润和主营业务现金流量为正影响，长期投资对主营业务利润和主营业务现金流量为负影响，其他资产对主营业务利润和主营业务现金流量影响时有时无，时正时负；最后，在此研究基础上，构建资产结构与主营业务综合业绩指标回归模型，并提出优化资产结构的方法。

Mainly introduce the concept, origin, developing cause of assets securilization, developing history of securilization in the countries and areas such as U. S. A., British, Australia, Japan, Hongkong, ect. Part three, includes Chapter four, five, six, and seven. Mainly study the effect to the development of our country's economy by carrying out banking assets securitization, the actuality of banks in our country, imminency and realistic meaning to carry out assets securitization, and talk about the feasibility of take housing mortgage loan as a cut-in point and reference meaning of dealing with bad assets of banks; the design of carrying out housing mortgage loan at present moment, and the feasibility, difficulties and problem of making experiment of bad assets securitization, the study of relevant policy such as law system, revenue system, finance system, supervising principle and so on, which needs to be studied and resolved in making experiment of banking assets securitization; all kinds of risks, risks estimate and providing measures needed in.

主要研究实施资产证券化对我国经济发展的影响，主要从银行资产证券化入手，研究我国银行的现状，进行资产证券化的迫切性和现实意义，探讨了我国从住房抵押贷款作为切入点的可行性以及对处理银行不良资产的借鉴意义；现阶段我国实施住房抵押贷款证券化的方案设计，以及进行不良资产证券化试点的可行性、难点和需要解决的问题；近期我国进行银行资产证券化试点需要研究和解决的法律制度、税收制度、财会制度、监管原则等配套政策研究；资产证券化面临的各类风险、风险评价和需要采取的防范措施。

Finally, After overall analysis of 28 listed companies'annual report in 2007 which own forestry biological assets, there is reasonable conclusion that the fifth rule of biological assets in national Corporate Accounting Principles needs further revise and improvement, the main tasks are to revise the form of item listing in accounting statements and increase additional reporting content, namely forestry biological assets should concentrate to list the three types of consumption, production and public welfare, add detailed list related to forestry biological assets, increase the reporting requirement of forestry biological assets'categories and amounts or volume, reporting the listed companies about their methods of accounting and valuation and cost situation mandatorily, and last, report the other related information about forestry biological assets.

3对拥有林木类生物资产的28家上市公司2007年年报的分析研究，认为我国《企业会计准则第5号--生物资产》关于林木类生物资产会计信息披露规定需要进一步修订和完善，其主要内容是改进会计报表中项目列示方式和增加附表、附注披露内容，即林木类生物资产应将消耗性、生产性和公益性三类集中列示；增设相关林木类生物资产明细表；增加林木类生物资产种类和数量披露要求；强制性披露上市公司林木类生物资产核算办法、计价方法及费用归集情况；自愿披露林木类生物资产其他相关信息。

Based on the above classification, the dissertation puts forward an idea that the quality of main asset items (current assets, fixed assets, investment, intangible assets and deferred taxes) can be analyzed according to the assets'unique characteristics.

然后，论文以上述分类为基础，提出了对企业主要资产项目（流动资产、固定资产、对外投资、无形资产和递延税款等）的质量按照资产本身的独有特性进行分析的方法。

At the basic of the review of traditional intangible assets in the side of affirmance、dimension、amortization and publication, this article analyses the problems of the Traditional intangible assets accounting, which is in the age of the knowledge-based economy, and introduces some concrete steps of enlarging its vange, improving the method of dimension and amortization, then beefing up the content of a financial statement.

本文在对传统无形资产会计核算的确认、计量、摊销、披露四个方面进行评述的基础上，分析了进入知识经济时代传统无形资产核算所面临的问题，并提出了拓展无形资产的范围，改进无形资产的计量、摊销的方法及充实财务报表的内容等具体措施。

On the foundation of all sorts of factors that affect its price in the main feature that offers agrotechnical intangible assets and analysis, right agrotechnical the price model of kind of intangible assets undertook be discussinged benignantly.

在提出农业技术无形资产的主要特征和分析影响其价格的各种因素的基础上，对农业技术类无形资产的定价模型进行了有益的探讨。

The article discussed intangible assets to analyse the purpose of the evaluation and characteristic, analyse the content frame of the evaluation and index to intangible assets, from investment, yielded to put forward conception with the respect such as value, analysed the problem that the attention wants in analysing an opinion finally.

本文论述了无形资产分析评价的目的和特点，对无形资产分析评价的内容框架和指标，从投入、产出和价值等方面提出了构想，最后分析了分析评价中要注重的问题。

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。