无形的

And yet, in Raissa, at every moment there is a child in a window who laughs seeing a dog that has jumped on a shed to bite into a piece of polenta dropped by a stonemason who has shouted from the top of the scaffolding,"Darling, let me dip into it," to a young serving maid who holds up a dish of ragout under the pergola, happy to serve it to the umbrella-maker who is celebrating a successful transaction, a white lace parasol bought to display at the races by a great lady in love with an officer who has smiled at her taking the last jump, happy man, and still happier his horse, flying over the obstacles, seeing a francolin flying in the sky, happy bird freed from its cage by a painter happy at having painted it feather by feather, speckled with red and yellow in the illumination of that page in the volume where the philosopher says:"Also in Raissa, city of sadness, there runs an invisible thread that binds one living being to another for a moment, then unravels, then is stretched again between moving points as it draws new and rapid patterns so that at every second the unhappy city contains a happy city unaware of its own existence."

可是，在莱莎的每一刻钟都听得到窗旁的小孩的笑声，因为他看见一头狗扑上小屋抢吃一块烧饼；烧饼是棚架上的石匠掉下的；他当时正在向一个年轻的女侍应员高声喊叫："好人，让我尝一尝"；那年轻女子正捧着肉汤满心高兴地送给一个庆祝交易成功的制伞工人；爱上青年军官的一位贵妇人在赛马场炫耀她的镶花边的白阳伞；马背上的军官最后一次跳跃时向她笑了一笑；他是个快乐的人，不过他的马比他更快乐，它跳栏的时候看见鹧鸪在天上飞；快乐的鸟儿刚被一位画家放出囚笼；快乐的画家完成了鸟的插图，描出它每一根红黄斑点的羽毛；插图的书页上有哲学家的话："忧愁的城市莱莎也有一根无形的线，在某个顷间把一个生物连系上另一个生物，然后松开，又在两个移动的点之间伸展，快速画出新的图形，因此，不快乐的城市在每一秒钟都包藏着一个快乐的城市，只是它自己并不知道罢了。"

From the conception of administration of intangible assets, including the definition, main characteristic , the importance of administration of intangible assets is clarified and introduce the theory of human resource and technological innovation about intangible assets, then, I put forward some question in the administration of intangible assets in our country. I explain questions on administration of intangible assets, which are exploiting and using .Attention is paid on exploiting technology and brand. As for using intangible assets, explanation are given to absorption of venture investment , hypothecated loan for financing by assets, absorption of foreign investment. At last, the method is given to assess the administration of intangible assets.

本文从无形资产经营的界定谈起，对无形资产经营的涵义、主要特征进行阐述，论述了无形资产经营的重要意义，并且介绍了无形资产经营相关理论；然后针对我国无形资产经营发展状况，提出我国无形资产经营方面存在的问题；接着，本文从无形资产开发和利用方面探讨了无形资产经营问题，其中对无形资产开发问题着重关注技术、品牌等无形资产的开发问题，在无形资产利用问题中探讨了多种运用无形资产的方式：利用无形资产吸引风险投资、利用无形资产进行融资担保、通过特许经营利用无形资产、利用无形资产吸引外商资金、转让无形资产所有权等；最后，本文针对无形资产的经营提出评价其经营结果的方法。

From the backgrounds of the birth of immaterial assets, the connotation and extension of immaterial assets of various ideas and different authorities are analyzed. The conditions to confirm immaterial assets and the problems of measurements as well as the comparison of the displays of them in forms at home and abroad are dealt with.

从无形资产的产生背景出发，对无形资产的内涵外延在不同观点、不同权威机构中得到的诠释，对无形资产的确认条件及计量问题，以及对无形资产在报表中的揭示作了中外比较分析和探讨。

He held the register open while he counted her change I was next in line which meant I was invisible From where I stood I could see that the till was full He didn't look the type to play superhero So I stepped forth and paid for my cigarettes Crept out the stores front door to chase a little breath Fangles in my head, shake the song off Another manic Monday night, its gonna be a long walk A car pulled up, a fixed up cutlass A woman and a child climbed out and left it running They went inside of the deli, placed an order With the extra dollar fifty bottled water cuz the daughters picky When they came out mommy gave me a glance That said man can love an angel but he's got to take the chance Already knew the deal, I lit one up and walk So they got back in the oldsmobile, belted up, and took off Thug love on the corner by the walgreens Lookin at me like I'm just another square saltine As I get closer I notice that they showin each other sketches Out of their notebooks, reminded me of my old roots I walk pass with a nod and a reminisce Swear to god hip hop and comic books was my genesis Respect the life and the fashions of the children It's the only culture I've got, exactly what we've been buildin All of a sudden I'm in front of some man No he's a youngin but he's got a gun in his hand He looks fifteen, he looks frantic, no he looks afraid Immediately apprehensive til I heard him say "Do you want this It's not mine I promise I found it on my block in between a couple garages Didn't wanna leave it for a child to stumble over I don't even know how to hold it."

当他计数了她的变动时，他拿着记数器开放 I是意味的下一个我是无形的我站立我的From可能看直到是充分的 He没有看类型演奏超级英雄 So我跨步并且支付了我的香烟 Crept追逐一点呼吸的商店前门在我的头的Fangles，摆脱歌曲 Another狂躁星期一晚上，它去是长的步行 A汽车开了过来，被固定短箭 A妇女和孩子爬和留下它跑 They去在熟食店里面，安置命令 With额外美元五十装瓶了水cuz女儿好挑剔的他们来妈妈的When给了我扫视 That说人能爱天使，但是他一定采取机会 Already知道成交，我打开了一和步行他们在oldsmobile拿回，围绕的So，和离开了在角落的Thug爱由walgreens 在我的Lookin，如我是另一块方形的撒盐饼干 As我得到更加紧密I通知那他们showin剪影在他们的笔记本外面的，被提醒我我的老根 I与点头和追忆的步行通行证对神Hip Hop和漫画书的Swear是我的创世纪 Respect生活和孩子的时尚 It是我有的唯一的文化，正确地什么我们是buildin 突然我是在某些人前面 No他是youngin，但是他有在他的手的一杆枪 He看十五，他看起来狂热，没有他看起来害怕惶惑的Immediately，我听见他说"您想要它不是我的我许诺的此 I发现了它在我的在夫妇车库之间的块 Did不想要留下它孩子的能绊倒 I甚而不会举行它。"

Starting from its significance for developing enterprises, society, and economy, this thesis studies the actualization of enterprises intangible assets. Problems in the actualization of national enterprises are expounded clearly and the causes barricading the actualization of intangible assets anatomized as well. On this basis, the writer proposes the approaches and countermeasures to our national intangible assets actualization as follows.

本文以企业无形资产价值实现为研究对象，从无形资产价值实现对我国企业和社会经济发展的重要意义入手，阐述了我国企业无形资产价值实现中存在的问题，剖析了影响我国企业无形资产价值难以实现的原因。

Reinvigorate tangible assets actualize intangible assets and thus maximize the enterprises value accordingly . Problems in the actualization of national enterprises are expounded clearly and the causes barricading the actualization of intangible assets anatomized as well .

本文以企业无形资产价值实现为研究对象，从无形资产价值实现对我国企业和社会经济发展的重要意义入手，阐述了我国企业无形资产价值实现中存在的问题，剖析了影响我国企业无形资产价值难以实现的原因。

From the conception of capitalization operation of intangible assets, including the definition, main characteristic and ways of working, the importance of capitalization operation of intangible assets is clarified. I explain questions on capitalization operation of intangible assets, which are financing and external investment. Attention is paid on absorption of venture investment, absorption of foreign investment, the expansion through a low cost and hypothecated loan for financing by intangible assets. As for external investment with intangible assets, explanations are given to purchasing and merging between enterprises with a low cost using intangible assets and intangible assets taking part in distribution. At last, the development of capitalization operation of intangible assets in the world, in our country is explained. After I give my points on the difficulties of capitalization operation of intangible assets in our country, the solutions are concluded.

本文从无形资产资本化运营的界定谈起，对无形资产资本化运营的涵义、主要特征及主要方式进行阐述，论述了无形资产资本化运营的重要意义；然后从无形资产融资、无形资产对外投资方面探讨了无形资产资本化运营问题，其中：对无形资产融资问题，根据融资方式的不同探讨了四方面的内容：利用无形资产吸纳风险投资、利用无形资产嫁接改造吸纳外商资金、利用特许经营实现低成本扩张和利用无形资产质押贷款；在无形资产对外投资问题中探讨了企业以无形资产实施低成本购并及无形资产参与分配问题；最后在综观国际上无形资产资本化运营发展的状况，及展望世界无形资产资本化运营发展趋势的基础上，立足于我国的发展现状，针对目前存在的主要问题，提出我国的无形资产资本化运营对策。

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。

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。

How when we are in a Doubt or Hesitation, whether to go this Way, or that Way, a secret Hint shall direct us this Way, when we intended to go that Way; nay, when Sense, our own Inclination, and perhaps Business has call'd to go the other Way, yet a strange Impression upon the Mind, from we know not what Springs, and by we know not what Power, shall over-rule us to go this Way; and it shall afterwards appear, that had we gone that Way which we should have gone, and even to our Imagination ought to have gone, we should have been ruin'd and lost: Upon these, and many like Reflections, I afterwards made it a certain Rule with me, That whenever I found those secret Hints, or pressings of my Mind, to doing, or not doing any Thing that presented; or to going this Way, or that Way, I never fail'd to obey the secret Dictate; though I knew no other Reason for it, than that such a Pressure, or such a Hint hung upon my Mind: I could give many Examples of the Success of this Conduct in the Course of my Life; but more especially in the latter Part of my inhabiting this unhappy Island; besides many Occasions which it is very likely I might have taken Notice of, if I had seen with the same Eyes then, that I saw with now: But 'tis never too late to be wise; and I cannot but advise all considering Men, whose Lives are attended with such extraordinary Incidents as mine, or even though not so extraordinary, not to slight such secret Intimations of Providence, let them come from what invisible Intelligence they will, that' I shall not discuss, and perhaps cannot account for; but certainly they are a Proof of the Converse of Spirits, and the secret Communication between those embody'd, and those unembody'd; and such a Proof as can never be withstood: Of which I shall have Occasion to give some very remarkable Instances, in the Remainder of my solitary Residence in this dismal Place.

有时，我们会陷入无所适从的境地，踌躇不定不知道该走哪条路才好。这时候，内心常常会出现一种暗示，指示我们走这条路，虽然我们原来想走的是那条路。不仅如此，有时我们的感觉、愿望、或我们的任务明明要我们走那条路，可是心里忽然灵机一动，要我们走这条路；这种灵机也不知道是从哪里来的，也不知道出自什么影响，可就是压倒了原来的一切感觉和愿望，使我们走这条路。结果，后来的事实证明，如果我们当初走了我们自己想走的路，或者走了我们心目中认为应该走的路，我们则早已陷于万劫不复的境地。反复思索之后，我自己定下了一条规矩：每当自己心里出现这种神秘的暗示或冲动，指示我应做什么或不应做什么，我就坚决服从这种神秘的指示，尽管我不知道为什么该这么做或该这么走，我知道的只是心里的这种暗示或冲动。在我一生中，可以找出许许多多这样的例子，由于我遵循了这种暗示或冲动而获得了成功，尤其是我流落到这个倒霉的荒岛上以后的生活，更证明了这一点。此外还有许多例子。当时我若能用现在的眼光去看待，是一定会意识到的。但是，世上有许多道理，只要有一天能大彻大悟，就不算太晚。我奉劝那些三思而后行的人，如果在他们的生活里，也像我一样充满了种种出乎寻常的变故，或者即使没有什么出乎寻常的变故，都千万不要忽视这种上天的启示，不管这种启示是什么看不见的神明发出的。关于这一点，我不准备在这里讨论，也无法加以阐明。但这种启示至少可以证明，精神与精神之间是可以交往的，有形的事物和无形的事物之间是有神秘的沟通的。而且，这种证明是永远无法推翻的。关于这一点，我将用我后半生的孤寂生活中一些很重要的例子加以证明。

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％。