无形

Patent and other intangible assets are initially recorded at actual cost, and amortised using the straight-line method less than 10 years generally.

专利权及其他无形资产按实际支付的价款入账，一般采用直线法按小于10年平均摊销。

Article 19Intangible assets with uncertain service life may not be amortized.

第十九条使用寿命不确定的无形资产不应摊销。

Pass the textual research, gained main conclusions as follows:（1）The reputation no longer belongs to the category of immaterial assets because it can't recognized;（2）After the beginning reputation, amortize the purchased goodwill and carry on a reputation to decrease an evaluation, make to decrease an evaluation to have the "revise" amortizes of function;（3）Based on the standpoint of development, this paper inclines toward to confirmed the self establishes goodwill.

通过本文的研究，得到以下主要结论：(1)商誉因其不可辨认性而不再属于无形资产的范畴；(2)商誉在初始确认后，应对外购商誉进行摊销的同时，并进行商誉的减损评价，使减损评价起到&修正&摊销的作用；(3)本文以发展的观点，倾向于对自创商誉应予确认。

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。

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。

Although company reputation is apodeictic, is great the company assets with correlation, it is measuring the difficulty that evaluates a respect to make however this main intangible assets was not shown in financial forms for reporting statistics.

尽管企业声誉无可置疑的是一项重大和关联的企业资产，它在测量评估方面的困难却使得这项主要的无形资产没有展现在财务报表中。

It is like they are holding huge invisible basketballs under armpits.

它像他们所进行的巨大的无形的篮球腋窝下。

It is like they are holding huge invisible basketballs under armpits.

它像他们所进行的巨大无形的腋窝下的篮球。

It is like they are holding huge invisible basketballs under armpits.

就好像他们是腋窝下举行的巨大无形篮球。

On one hand the traditional price theories usually can neither explain supply and demand relation of the market nor the benefits allotment relation between the bargainers because of the incompletion of the market, such as monopoly, exterior, the information dissymmetry etc.

一方面，由于市场本身的不完全性，如垄断、外部性、信息不对称等因素的存在，传统的价格理论往往不能准确地解释市场的供求关系和交易者之间的利益分配关系；另一方面，随着经济的发展和现代信息技术所带来的便利，越来越多的物品(包括有形物品和无形物品)成为可以交易的商品，出现了越来越多的新市场。

Breath, muscle contraction of the buttocks; arch body, as far as possible to hold his head, right leg straight towards the ceiling (peg-leg knee in order to avoid muscle tension).

呼气，收缩臀部肌肉；拱起身体，尽量抬起头来，右腿伸直朝向天花板（膝微屈，以避免肌肉紧张）。

The cost of moving grain food products was unchanged from May, but year over year are up 8%.

粮食产品的运输费用与5月份相比没有变化，但却比去年同期高8％。