查询词典 invisible assets

Among them, into the assets of the Group of Kyrgyzstan in order to transfer all the shares held by the company in the process of transfer from the Shan Coal Group to its name and to the trust after Hill Coal Group 7 of the furniture there is an independent legal personality of the coal trading company 100% equity; Hill for the injection of assets held by Coal Group 3 coal mining companies and 18 coal trading company with headquarters and its stake in the domestic coal business-related assets and liabilities of the underlying asset Hill Coal Group include coal mining and coal trading business two The integrity of the operating assets of the plate.

其中，进入吉尔吉斯斯坦集团的资产，以便将所有的该公司举行的移交给山煤业集团股票的过程和它的名字后山煤矿集团的7家具有一个信任独立法人资格的煤炭贸易公司100％股权，对因煤矿采煤集团三公司和总部和在国内煤炭企业的股份公司18日煤炭贸易有关的资产及相关资产负债的资产注入山山煤炭集团包括煤炭开采和煤炭贸易业务的两个板块的经营资产的完整性。

Some views think MBO have cheating operation that lead to the state assets losses; I think MBO , as a kind of comparatively ripe system , its must not cause the loss of state assets , the objective factor influenced state assets price is much, higher or lower than net assets price may not reasonable , may not unreasonable either, the cause leading the loss of state asset is unsufficiency condition and not canonical means. We should consider interior employee especially outstanding the historical contribution factors of administrators.

笔者认为MBO作为一种较为成熟的制度，其本身并不必然导致国有资产流失，但国内影响国有资产合理定价的客观因素多而复杂，国有资产转让价格高于或低于净资产未必合理，也未必不合理；国有资产流失的原因是在条件不充分的情况下，用不规范的方法实施MBO；某些企业作低价是因为考虑了内部职工尤其是优秀管理者的历史贡献因素；当前首要目标是改制，提高社会整体经济效益，应在合理范围内以法律形式明确管理层收购价格优惠制度，促进MBO的顺利进行。

This paper inflects the statue of the intangible assets and the real condition of the accounting procedures of the intangible assets in the high-tech enterprise. Through the comparison of the recognition and measurement of intangible assets, then respectively discusses the characteristics, classification, identification, and measurement, according to the characteristics of the high-tech enterprise. The thesis puts more emphasis on the recognition and measurement of intangible assets, the choice of the measurement, and the subsequent measurement, makes some suggestions concerning these problems.

本文揭示了无形资产在高新企业中所处的地位以及目前高新企业无形资产的会计处理的现实状况；随后，本文通过比较国内外对无形资产的确认与计量的不同规定，针对高新企业的特点，分别对无形资产的性质、分类、确认、计量等问题进行了论述，着重阐述了高新企业无形资产的确认、计量属性的选择以及后续计量的问题，并对此提出了改进的建议。

In accordance with the contract set, the structural security of the notes corresponding to the funds through a certain degree of structure and mechanism of the full allocation of the proceeds in assets and capital preservation assets, including assets, income, the ratio of fixed-income goal of 45%(20% to 70 % Floating), the target ratio of 35% of the shares (10% and 60% floating), the real estate trust the target ratio of 10%(a maximum of 15%), commodity funds target ratio of 15%(a maximum of 15%); capital preservation assets are invested in zero-coupon notes.

按照合同规定的规定，票据的对应资金结构的安全性通过结构和在资产和资本保全资产，包括资产，所得收入全部分配机制一定程度时，固定收益率目标的45％（20％至70％浮动），有35％的股份目标比例（10％和60％的浮动），房地产信托10％的目标比例（15％最大），商品资金15％的目标比例（15％为上限）；资本保全资产投资于零息债券。

Through structural instruments and capital preservation entity, the International Huaan Fund's assets invested in the final of the assets of the insurance proceeds and assets in both directions, including security on the basis of this part of the assets of one of the zero-coupon notes of the issuer Lehman Brothers is a special financial institutions.

国际华安基金的资产投资在保险收益和资产两个方向，其中包括就本的一个部分资产的基础上的安全资产最后零发行人雷曼兄弟息债券是一种特殊的金融机构。

The proposed new decision model concerned with commercial bank interest-sensitive assets portfolio of bond interest-sensitive assets and non-bond interest-sensitive assets, can use to calculate the optimal interest rate sensitive assets allocation to minimize the risk of fluctuating interest rates.

二当面对利率波动时，管理者藉利率敏感性资产投资组合最适配置决策模式，可以预测在利率变动风险最小下，非债券利率敏感性资产与债权凭证利率敏感性资产之最适配置比例。

But according to the present"Accounting Law", the purchasing price can be listed in the"invisible assents item", only when an enterprise has purchased some invisible assets.

本文从经济学的角度对这个问题进行分析，认为企业价值最大化是知识经济时代企业财务目标的最佳选择。

Accounting on the cash basis does not really reflect the revenue and expenditure as well as the creditor rights and debt; fixed asset without depreciation increases the asset spuriously; the unreasonable write-off of invisible assets; the acceptance of non-cash assets donation increases the expenditure spuriously; the basic construction uniline account calculation can not reflect the finance, revenue and expenditure comprehensively, completely and correctly.

现行高等学校会计制度存在以下不足：收付实现制的会计核算基础不能真实反映高校的收入支出以及债权债务状况；固定资产不提折旧虚增了高校的资产；无形资产的摊销欠合理；接受非现金资产捐赠业务的会计处理虚增支出；基本建设单列账套核算不能全面、完整、准确地反映高校的财务状况和收入支出情况。

The other is that the value of both visible assets and invisible assets is changing all the time.

大量的理论研究和实践结果表明，公司的价值取决于其未来创造现金流量的能力。

During the development of enterpriser, the invisible assets will be the very important role, and also is the one of the important assets.

而无形资产对企业发展起着关键性作用，将成为企业很重要的资产。

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