无形的

At the basic of the review of traditional intangible assets in the side of affirmance、dimension、amortization and publication, this article analyses the problems of the Traditional intangible assets accounting, which is in the age of the knowledge-based economy, and introduces some concrete steps of enlarging its vange, improving the method of dimension and amortization, then beefing up the content of a financial statement.

本文在对传统无形资产会计核算的确认、计量、摊销、披露四个方面进行评述的基础上，分析了进入知识经济时代传统无形资产核算所面临的问题，并提出了拓展无形资产的范围，改进无形资产的计量、摊销的方法及充实财务报表的内容等具体措施。

However, due to traditional accounting limitation, the asset has still dissociated accounting checking system and become "no account asset" of corporation.

文章认为，衡量企业核心竞争力大小的依据是无形资产的质与量；企业核心竞争力的强弱体现为创造和提升无形资产能力的大小，而提升企业核心竞争力的资产主要是无形资产。

Thought politics teachs aeriform environment to regard a kind of culture as the phenomenon, show the culture trait of aeriform environment, this is the culture essence that university thought politics teachs aeriform environment feature, culture form feature and culture function feature.

思想政治教育无形环境作为一种文化现象，表现出无形环境的文化特征，这就是大学思想政治教育无形环境的文化本质特征、文化形式特征和文化功能特征。

Agricultural intangible assets is the main part of intangible assets.

农业无形资产是无形资产的重要组成部分。

The goal of this article is to find an effective way for realizing invisible assets correct recognition and measurement reasonably.

其目的是强调无形资产的重要性，加强我国对无形资产的认识和管理，更深刻的了解无形资产对企业生产、销售的影响。

Shareholders' equity normally excludes intangible assets such as goodwill and is calculated by deducting total liabilities and in tangibles from total assets.

股东的股权通常不包括无形资产，计算股东权益时要在总资产中减去总负债和无形资产部分。

So we are necessary to make the fact and value judgment of the intangible assets of transition economy, especially the intangible assets of new high-tech enterprise, and then define the special function of intangible assets valuation.

所以，我们有必要对转型经济中的无形资产，特别是高新技术企业无形资产资本化实践作出事实和价值判断，进而明确无形资产评估在该过程中的特殊作用。

Tao' arouses all phenomena of the world although it is so immesurable;'Tao' gestates and creates the universe although it is so inexpressible;'Tao' is far-reaching and dark, but the smallest micro hypostasis that creates the world is come from it.

道'虽然恍惚无形，却引发物质世界的所有现象，虽然恍惚无形，却孕育创造了宇宙万物。

Firstly, this paper, by the mummers, put forwards the reason of the false valuation of intangible assets from five aspects: the way of valuation, the organization of valuation, the client of valuation, the guild of valuation and government. Secondly, put forwards the opinion from avoiding the administration of government, more developing the organization of valuation, strengthening the research of theory and criteria, reforming the charge system, and making the report of valuation in strictness and norm. It can effectively prevent and avoid the false valuation of intangible assets, and accelerate exuberance and continuance development of the valuation of intangible assets.

本文针对目前无形资产评估存在的失真现象，首先从评估方法、评估机构、评估客户、评估行业和政府等五个方面系统和深入地分析无形资产评估失真产生的原因，接着从避免政府行政干涉、进一步发挥评估行业协会作用、加强评估理论和标准的研究、改革现有收费制度和严格按规范制作评估报告书等方面有针对性地提出失真解决办法的建议，为有效预防和避免无形资产评估的失真，促进我国无形资产评估健康持续发展，有着非常重要的现实作用。

However, according to GAAP, most of the investment in intangibles are treated as expenses which acte as an factor to reduce the net profit ; besides, the relevance between financial report s and the real facts of business are decreasing, which helps some company to trump up intangibles that were never created and brought about many financial scandles. Opinoin in this thesis is that intangibles never come from nowhere.

然而，一方面，在现行会计制度下，无形资产方面的投入通常作为费用处理，这减少了当年利润，在利润最大化的驱使下，往往导致对无形资产的投入不足；另一方面，会计报表与公司经营实际状况的相关性越来越小，一些公司利用无形资产方面的信息不对称，误导外部投资人，捏造无形资产价值。

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％。