查询词典 intangible

The introduction of new accounting standards for the accounting treatment of intangible assets will be whether the kind of impact?

新会计准则的出台对无形资产的会计处理究竟将产生什么样的影响？

In this paper, in view of the introduction of new accounting standards for the accounting treatment of intangible assets will be whether the kind of impact?

本文主要针对我国新会计准则的出台对无形资产的会计处理究竟将产生什么样的影响？

However,when accounting the financial income of paid services,we often ignore either the accrued expenses resulting from using the school's tangible and intangible assets as the cost-sharing,or the economic losses it may bring to school.

随着高校办学自主权的扩大和高校办学层次和形式的日趋多样化，根据社会需求，利用现有的资源和自身的优势，通过校内外办班、技术服务、专利转让、利用无形资产、出租、开放有形资产，进行合理合法的有偿服务，对有偿服务的收入进行财务核算时，忽略了耗用学校有形资产、无形资产准确分摊进入成本和或有事项可能给学校带来经济损失的预提费用。

COMPOSITE CORPORATION Balance Sheet 20X1- 20X2 (in $ millions) Assets Current assets: Cash and equivalents Accounts receivable Inventories Other Total current assets 20X2 $140 294 269 58 $761 20X1 $107 270 280 50 $707 Liabilities and Stockholder's Equity Current Liabilities: Accounts payable Notes payable Accrued expenses Total current liabilities 20X2 20X1 Fixed assets: Property, plant, and equipment $1,423 $1,274 -550 -460 Less accumulated depreciation Net property, plant, and equipment 873 814 Intangible assets and other 245 221 Total fixed assets $1,118 $1,035 $213 $197 The assets are listed in order 50 53 by the length of time it223 205 normally would take a$486 $455 firm Long-term liabilities: with ongoing operations to $104 Deferred taxes $117 Long-term debt 458 convert them into cash.471 $562 Total long-term liabilities $588 Stockholder's equity: Preferred stock $39 $39 Common stock ($1 per value) 55 32 Capital surplus 347 327 Accumulated retained earnings 390 347 Less treasury stock -26 -20 Total equity $805 $725 Total liabilities and stockholder's equity $1,879 $1,742 Clearly, cash is much more liquid than property, plant and equipment.

Total assets $1，879 $1，742 美国联合公司的资产负债表美国联合公司资产负债表 20X2 和20X1 (单位：百万单位：单位百万)资产流动资产：现金及现金等价物应收帐款存货其它流动资产合计固定资产：财产，厂房和设备减：累计折旧财产，厂房及设备净值无形资产及其它资产固定资产合计 20X2 $140 294 269 58 $761 20X1 $107 270 280 50 $707 债务负债债务和股东权益债务流动负债： 20X2 20X1 资产排列的顺序是根据在通$213 $197 应付帐款 50 53 应付票据常情况下企业持续经营将资205 223 应计费用$486 $455 流动负债合计产转化为现金所需要的时间长期负债：长度。长度。显然，现金比财产，厂房，显然，现金比财产，厂房，设备等的流动性要强得多。设备等的流动性要强得多。

Focus Media in history from the first quarter of the total acquisition amortization of intangible assets for 10.7 million U.S.

分众传媒第一季度来自于历史收购的总无形资产摊销为1070万美元。

Expenditure on the acquisition or development of intangible assets

无形资产的受让、开发支出

Chapter 5"The development on the property right system and theories under the influence of intangible property protection", this chapter points out that under the influence of the intangible property right, the property right system lays more emphasize on its openness, enables it compassing more form of property.

第五章&无体财产保护所推动的财产权制度和理论发展&，指出在无体财产权的影响下，财产权制度更加强调其开放性，使其能够包容新的财产形式。

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。

In many enterprises intangible asset is one of the main sources of profits, therefore the accurate measurement of intangible asset influents the profitability of an enterprise.

在很多企业中，无形资产是其获得经济利益的主要来源之一，因此无形资产计量的准确与否会直接关系到一个企业的获利能力。

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。

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。