无形

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。

Regional conflicts, regional social unrests and the widening gap between the rich and the poor are all the unfair and invisible outcome resulting from the globalization.

地区冲突、区域社会动荡、贫富差距扩大等都是不合理而无形的全球化所造成的后果。

Person property describes all other thongs which are subject to individual rights, whether they are tangible or intangible.

动产是指除不动产以外的从属于个人权利的其他财产，包括有形财产和无形财产。

Mr Kwong said: tenny business card printing and membership card manufacturing workers although is not a product, and may be the brand; business card printing and membership card manufacturing workers is a service industry, the services sector is also a enterprise'image product, might constitute a value, is a kind of intangible assets.

邝天立提到：制卡和会员卡制作业虽然不是产品，亦可成为品牌；制卡和会员卡制作业是服务业，服务业也是产品，企业形象亦可构成价值，是种无形资产。

Moreover, intangible assets have special characteristics because of its difference with other tangibles assets.

文中分析了许多不同形式的经济现象或经济特征，区分和鉴别这些经济现象或经济特征有助于界定无形资产。

Helping people see that ROI is bunk in a world where in tangibles are paramount.

在这个无形资产至上的世界里，帮助人们了解ROI是一个虚假的东西。

The management system of transfer pricing about tangibles is relatively mature in China .However ,the management of transfer pricing about intangibles drops behind .

我国对有形资产的转让定价管理制度相对较为成熟，而在对无形资产转让定价行为的规制方面相对滞后。

You can be grateful for practically anything : the tangibles and the intang ibles , the gains and the losses , the past and the future .

你可以感谢，几乎什么：有形资产和无形资产，收益和损失，过去和未来。

The extensive search for these drivers is no longer restricted to tangibles , but has also reached the field of intangible assets .

关于驱动力的研究已经从有形资产领域延伸至无形资产领域。

For decades since the end of World War II, Japan has been protecting the intangibles of skills, techniques, and master craftsmen themselves, which must exist before any tangibles can be created.

二战后的几十年里，日本一直致力于保护技艺，工艺，以及重要的工匠等无形资产。而这些是任何有形资产得以创造出来的前提。

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％。