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Nevertheless, they do not have their corresponding particularity in the accounting arrangement of the immaterial assets and therefore, demand urgent improvement.

而目前高新技术企业在无形资产的会计处理上却没有体现其应有的特点,因而亟需加以改进。

With the fast development of the global economy helped by the hi-tech, the value of immaterial assets and the proportion of them in the social assets are both increasing rapidly and in large quantity.

正值全球经济在高科技的推动下迅猛发展之时,无形资产无论在总量上,还是在其占社会资产比例上都在快速、大量的增长。

The business secret is the importance of the business enterprise intelligent property right to constitute part, is a business enterprise importance of immaterial assets, to strengthen business enterprise of market competition ability and business enterprise of existence and development have a graveness influence.

商业秘密是企业知识产权的重要组成部分,是企业重要的无形资产,对增强企业的市场竞争能力和企业的生存与发展具有重大影响。

As the spiritual pillar and the source of motivating force of university development, university spirit is not only a kind of immaterial assets, but a kind of normative power.

大学精神作为大学发展的精神支柱和动力源泉,不仅是一种无形资产,而且还是一种规范力量。

Because of the operation of creative culture industry, the space is reactivated and attempted to form a new cultural environment, which is both concrete and immaterial culture assets. This kind of culture creation is not only a need of life but also an art of life.

藉由创意文化产业的操作将空间再度活化,这种文化创造是一种生活需求,也是一种生活艺术,其根本在尝试塑造一个新的人文环境,可说是一种兼具有形与无形的文化资产。

Collections and exploitation ability of the immaterial assets.

而是决定于对知识等无形资产的收集与利用能力。

Get into knowledge-based economy for ages, the immaterial assets has become the motive and source that government and business enterprise keep on a development.

进入知识经济时代,无形资产已成为政府和企业持续发展的动力和源泉。

For the brand clothing business enterprise, design management has very high latent energy in creating the direct value and immaterial assets, it constitutes important aspect of the enterprise core competencies.

对于品牌服装企业而言,设计管理具有很高的创造直接价值与无形资产的潜能,它构成了企业核心竞争力的重要方面。

Under the lately economic condition, the culture has become the soul of business enterprise and the corporate culture is the most important immaterial assets of business enterprise, is the strong spirit strength which pushes a business enterprise to keep on growth, high-speed operation.

在新经济条件下,文化已成为企业的灵魂,企业文化是企业最重要的无形资产,是推动企业持续成长、高速运转的强大精神力量。

The second, the technique in the immaterial assets with patent right has the technique property, should be the key factor of the property competition ability.

无形资产中的技术专利权和专有技术资产,当属资产竞争力的关键要素。

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