查询词典 intangible

Kent Daniel and Sheridan Titman (2006) find that while a future return is unrelated to the firm's tangible information which is defined as information related to firm's past accounting-based performance, it is strongly negatively related to the intangible information which is orthogonal to the firm's past performance through decomposition of book-to-market ratio.

Kent Daniel和Sheridan Titman（2006）通过对净资产比市值的分解发现股票收益与有形信息（定义为与账面变化有关的信息）无关，而与无形信息（定义为与账面变化无关的信息）负相关。

Based on Kent Daniel and Sheridan Titman (2006) model, the paper imports bull, bear, bull to bear and bear to bull market conditions as regulated variable and makes an empirical test on relations between expected information, tangible information, intangible information and future stock returns in Chinese stock market.

本文是在Kent Daniel和Sheridan Titman（2006）研究的基础上，进行理论拓展，来研究中国A股股票市场市净率分解得到的预期信息、有形信息和无形信息对股票收益的影响，并引入牛市、熊市、牛市转向熊市、熊市转向牛市四种市场状态作为调节变量。

All intangible assets shall be averagely amortized over the periods benefited from such expenditures and the unamortized balance shall be itemized and shown in financial statements.

各种无形资产应当在受益期内分期平均摊销，未摊销余额在会计报表中列示。

Ungraspable and hardly explicable as it is, the phantom of life is not the least incapable nor "intangible."

生命的幻影，尽管难以言诠捉摸，却绝非镜花水月，无痕无力。

After our country entered into WTO,our disadvantage of Intangible Assets Valuation research have completely unmasked.

我国加入WTO之后，我们在无形资产评估方面研究的缺欠暴露无遗。

When something so intangible becomes tactile and easily transferrable.

如果无定形态的物质变得可以储知，并可以很轻易的转移，又意味着什么呢？

We discover, on one hand, the conclusion photograph of Brander and Lewis is compared, the aggression sex trend of the company is weaker; on the other hand, more to intangible assets company, trend of its aggression sex is stronger.

我们发现，一方面，Brander与Lewis的结论相比较，公司的进攻性倾向较弱；另一方面，对无形资产较多的公司而言，其进攻性倾向较强。

Release of potential cultural energy from jumping-off place has imposed heavy impact upon the culture at a destination where economic development is relatively hindered. Invisible and intangible changes are emerging in the community culture, possibly dilapidating local culture and worsening "cultural and biological environment" at the destination.

在经济发展相对落后的旅游地，客源地文化势能的释放使弱势的旅游地文化受到强烈冲击，从而导致旅游地社会文化产生潜移默化的变迁，甚至有可能导致当地文化的解体和旅游地&文化生态环境&恶化。

However, this action strongly disperses tangible blood when, in fact, intangible qi is what is afflicted.

但是，这个动作非常分散血液有形的，而事实上，无形气正是折磨。

Among the myriad examples of Sichuan's intangible cultural heritage, if the folk songs, ditties, stringed musical instruments, tea ceremony and drum performance etc represent the elegant and unworldly spiritual pursuit, then the pottery figurine featuring the ancient story-teller of the Eastern Han Dynasty excavated in Chengdu as well as the local traditional artistic performances that are to be presented before you such as the golden-coin-clapper talking, Qingyin and Sichuan-style rod puppet show will enable you to have a more intimate understanding of the distinctive cultural personality of Sichuan people, that is, their most conspicuous trait that is carried by their embedded qualities of fortitude, bravery, detachment and composure: their philosophical sense of humor.

如果说，山歌，小调，琴瑟，茶艺、鼓乐……，这些非物质文化活态遗存点染着四川人典雅、高洁的精神追求，那么，从四川成都出土&击鼓说书，喜形于色&的东汉陶制说书俑到你将要欣赏到的四川金钱板、清音、杖头木偶、川剧这些传统艺术表演中，你会真切感受到四川人特立独行的文化人格，那就是浸润在骨髓里坚毅、勇敢、淡定沉着的精神内涵承载起的性格特征——幽默、达观。

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。