摊销

By taking patent as an example, this article disclosed the problem on calculating and amortizing of intangible ass

文章以商誉和专利权为例对无形资产在计价和摊销上存在的问题予以揭示，并根据目前无形资产的现实状况提出一些看法。

For an amortizing transaction, the amount will be listed in an amortization schedule.

为偿还交易，金额将列入一份摊销时间表。

If the asset is a MBS, index amortizing swaps can be used to mirror the asset's remaining principal amount.

如果这种资产是抵押支持的证券，就可以采用指数摊销互换来反映该资产的剩余本金数。

In summary, a 15 year mortgage loan will reduce the total interest you pay and accelerate up the rate in which you build equity in your home, regardless of the interest rate even though a lower rate will indeed be in reach when amortizing over 15 years vs.

总之，为期15年的按揭贷款，将减少利息总额为你付出，并加快了速度，是你建立公平，你的家，不管利率(即使是低利率的确会在到达时摊销，15年以上与标准的30年期固定利率按揭)。

The balance of the tax base of the intangible assets deducted by the amortizing deduction calculated by the relevant provisions during the use term of assets

技术转让成本是指转让的无形资产的净值，即该无形资产的计税基础减除在资产使用期间按照规定计算的摊销扣除额后的余额。

Special behaviour has removed goodwill on definition , has loosened to studying the capitalization developing cost's has appeared on problem, no longer blindly aspect such as handling , handling as well as amortizing to intangible assets being in progress cost-rization.

特别表现在定义上排除了商誉，对研究开发费用的资本化问题上出现了松动，不再一味的进行费用化处理，以及对无形资产摊销的处理等方面。

On one hand, existing accounting define to intangible assets and confirm, measure, report cannot satisfy the requests of knowledge economy .On the other hand, the surge of the enterprise intangible assets under the knowledge economy, make the position of the intangible assets strengthen greatly and the range of the intangible assets expanded greatly. Therefore the affirmation, measurement, respect of amortizing, report of the intangible assets will all change enormously.

一方面，现有的会计学对无形资产界定、确认、计量、报告满足不了知识经济条件下的要求；另一方面，知识经济下企业无形资产的激增，使无形资产的地位大大增强，无形资产的范围大大拓展，因而无形资产的确认、计量、摊销、报告方面都将发生巨大的变化。

The straight-line method normally is used for amortizing intangible assets .

摊销无形资产通常用直线折旧法。

Asset valuation of our country began later than western countries, although develops quickly, but compare with the developed countries it still exist many differences in above-mentioned aspects:Purpose of evaluation are limited, the main purpose of patent valuation in our country are for the patent property's cost amortisation, trade and investment, besides, neglecting the purpose of patent evaluation a service management and litigation;The application of evaluation theories are subjected to a limit, the method we commonly use is income method, the world well-known evaluation organizations pay more attention to a lately theoretical application;Evaluation standards are established lagard, on the countrary, the International Valuation Standards, The Uniform Standards of Professional Appraisal Practice and the European Valuation Standards were all established very early,and have already become a careful and reasonable structure system after emendations, but the valuation standards of China does't shows the relation between accounting standards now, demand of valuators' responsibility are too brief, having no restriction to definitude the type of value, and the regulation of valuation methods of Intangible Assets is not comprehensive;The lawmaking isn't complete, our country has no complete lawmaking to carry on rules and regulations to the non-cash's property, patent infringement control are inadequate, and excessively restrict patent property contributed form.

我国资产评估行业起步较晚，虽然发展迅速，但经比较研究发现，在上述方面与发达国家仍存在很大差异：评估目的相对狭窄，我国主要以专利资产成本摊销、交易和投资为目的进行评估，忽视了专利服务管理和诉讼为目的的评估；评估理论应用受限，我国主要应用收益法，世界知名评估机构更注重新理论的应用；评估准则制定落后，无论是国际评估准则、美国评估准则还是欧洲评估准则，都制定较早，并多次修订已形成严密的结构体系，而我国在评估准则中未体现与会计准则的关系，对评估师执业责任的要求过于简练，没有对价值类型加以明确，对无形资产评估方法的规范也不详细；立法不完善，我国没有相对完善的立法对非现金出资进行规制，对专利侵权控制力不够、专利出资形式限制过多。

Finally, our largest non-traditional position at yearend was $4.6billion, at amortized cost, of long-term zero-coupon obligations of the

最后一项是46亿美元以帐面摊销长期的美国零息债券，这些债券不支付利息

Plunder melds and run with this jewel!

掠夺melds和运行与此宝石！

My dream is to be a crazy growing tree and extend at the edge between the city and the forest.

此刻，也许正是在通往天国的路上，我体验着这白色的晕旋。