查询词典 intangible

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。

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。

Intangible property; bodiless substance; intangible assets; world heritage; oral and immaterial Heritage

无形财产；无体物；无形资产；世界遗产；口头和非物质遗产

Those listed by UNESCO represent only a small fraction of China's numerous forms of folk art. An ancient civilization with a history of over 5,000 years enjoying cultural diversity created by its 56 ethnic groups, China boasts a wide variety of intangible cultural heritage. It released its first national intangible cultural heritage list in May 2006, incorporating 518 entries.

相对于中国浩如烟海般散落在民间的文化艺术来说，入选UNESCO的这几项只不过是沧海一束。5000多年文明史、56个民族多元文化生态，造就了中国多姿多彩的非物质文化遗产。2006年5月，中国公布了第一批国家级非物质文化遗产名录共518项。

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。

Agricultural intangible assets is the main part of intangible assets.

农业无形资产是无形资产的重要组成部分。

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。

Folk culture and intangible culture relics have always share something in common. The folk culture relics contains rich intangible culture relics, and vice versa.

民俗文物和非物质文化遗产关系密切，二者是你中有我，我中有你的格局。

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. Fang Lili, Chinese National Academy of Arts "Documenting Intangible Culture in West China: A National Study Report", Dr.

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。

With Death guitarist Schuldiner adopting vocal duties, the band made a major impact on the scene.

随着死亡的吉他手Schuldiner接受主唱的职务，乐队在现实中树立了重要的影响。

But he could still end up breakfasting on Swiss-government issue muesli because all six are accused of nicking around 45 million pounds they should have paid to FIFA.

不过他最后仍有可能沦为瑞士政府&议事餐桌&上的一道早餐，因为这所有六个人都被指控把本应支付给国际足联的大约4500万英镑骗了个精光。