查询词典 invisible assets

Immaterial assets,owing to its owner is endowed with some rights or privileges by the law,has its value as compare with other assets.

无形资产由于法律授予这类资产的所有者以某种权利和特权而与其他资产一样具有价值。

College and university;financial system for paid services;tangible assets;immateriality assets

中文关键词：高校；有偿服务财会制度；无形资产；有形资产

An English court may well disregard a prenuptial agreement, particularly if one of the parties did not have independent legal advice. And it will tend to care more about immediate needs than about whether assets were acquired during the course of the marriage, or predate it, or are the result of an inheritance. All assets are likely to be divided.

英国法庭可能根本无视婚前协议，尤其当夫妻一方没有独立法律支持的时候，他们更多的考虑当前需求，不管是婚前财产、婚后财产乃至遗产，都有可能被分割。

There are six points below serving as reasons: firstly, solvency report reveals company's solvency status at certain time point and discrete view regarding quarter as discrete accounting period is consistent with ideas of insurance surveillance and management; secondly, deferrals and withdrawals in advance of expenses in integral view make confirmed assets and liabilities inconsistent with definitions of admitted assets and ranking liabilities; thirdly, taking into account cost and expenses of the entire year also brings unnecessary troubles to accounting measurement; fourthly,"integral view" is more dependent on professional judgment and estimate by accounting personnel, which is likely to lead to incomparability of company's solvency reports; fifthly, it is consistent with provisions of enterprise accounting standards of our country, which is convenient for company to compile solvency report; sixthly, it is in compliance with methods adopted by most developed countries, which is helpful for international comparison.

其原因有以下六点：第一，偿付能力报告反映公司在某一时点上的偿付能力状况，"独立观"将季度视为独立的会计期间与保险监管的理念一致；第二，一体观下费用的递延和预提使确认的资产和负债不符合认可资产和认可负债的定义；第三，会计估计考虑全年的成本和费用也给会计计量带来不必要的麻烦；第四，"一体观"较多地依赖于会计人员的职业判断和估计，可能会导致不同公司的偿付能力报告不可比；第五，与我国的企业会计准则的规定一致，便于公司编制偿付能力报告；第六，与多数发达国家采用的方法一致，有利于国际比较。

The main research points are municipal local government state-owned assets business budget research, the comparison and choice of local state-owned assets enterprises budge designing methods, the research of state-owned authorized enterprises budget, classified budget responsibilities of principal body and definition of rights, giving consideration to both budget laws, and enterprises laws, seeking the combination of infelicity and flexibility of budget.

将重点从以下方面进行研究：市一级地方政府国有资产经营预算研究，地方国有资产经营公司一级预算编制方法的比较和选择，国有授权经营单位的经营预算的研究，各级预算编制主体的责任和权利的界定，并兼顾预算法、公司法等法规的要求，寻求预算刚性和柔性结合点等。

Intangible assets are very important part of business assets.

无形资产是企业资产的重要组成部分。

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。

Meanwhile, the Libor interbank borrowing rate has tumbled and the price of securitised assets and derivatives have moved in a manner that suggests investors are returning to the assets which first sparked the credit storm such as bundles of risky mortgage debt.

与此同时，伦敦银行间同业拆借利率大幅下挫，证券化资产和衍生品的价格走势显示，投资者正回归那些率先引发信贷风暴的资产--例如大量高风险抵押债务。

While library resource sharing is shifting to the new networking environment era, it is also in face of a lot of new challenges and"Access versus Assets"is becoming the new theme of the resource sharing in this new networking era, based on this point this thesis studies the development and the transformation of the resource sharing both in practice and in theory in the networking environment, particularly focus on a serial of issues, including the construction of resource sharing system, digital information resource, digital library, interlibrary loan, document delivery service and collection development etc. The writer also analyzes the coexsitence of the traditional resource sharing and modernizational resource sharing and the relationship between them in 21st, explores the revolutionary changes of resource sharing as the"Assets"model is driving to the"Access"model, discusses the development of specific collection for a single library and how to construct a seamless integrated information resource system in the networking environment, systematically studies and introduces the new organization model of resource sharing, especially emphases that document delivery is the key of the success in resource sharing, and finally tries to outline the main trends which will influence resource sharing.

本文立足于网络环境下资源共享的新主题：存取与拥有，研究和分析了网络环境下资源共享及其体系建设，包括电子信息资源、数字图书馆建设、馆际互借、文献传递服务、文献资源建设等几方面在理论和实践中的发展和变革；论述了21世纪初网络环境下传统型和现代型两种层次并存的资源共享；探讨了文献资源建设从"拥有"模式到"存取"模式的重大转变、特色馆藏建设和无缝一体的网络信息资源体系的建设途径；较为全面、系统地研究和介绍了网络环境下资源共享的新型组织模式的形成及其特点；强调了文献传递是实现资源共享的关键；并试图准确把握网络环境下资源共享研究和实践的发展趋势。

This paper introduces the accounting principle of prudence in our accounting of the use of concrete, mainly from inventory accounting, Investment in fixed assets accounting and accounting aspects discussed, and a simple analysis of the inventory valuation method, lowering of cost and market price, depreciation and devaluation of fixed assets.

本文首先介绍了会计谨慎性原则在我国会计核算中的具体运用的情况，主要从存货核算、投资核算和固定资产核算等方面来论述，并简单分析了存货计价方法，成本与市价孰低法，折旧方法和固定资产减值准备。

Listen,point and check your answers.

听，指出并且检查你的答案。

Warming needle is one of effective treatment methods for knee arthralgia aggravated by cold,and it is simple,safety,so it should be developed in clinical acupuncture and moxibustion extensively.

但以本院科针灸门诊在2005年1月—2006年6月期间共收治膝痛患者100余例，经过临床的诊断后，其中施以温针治疗的48例，疗效显著，报道如下。1临床资料本组病例48