无形资产

This concurs with the recent findings of Kiang and Chi (2001), noting that the internet is particularly suited to the marketing of frequent or intangible purchases.

这赞同最近的调查结果的浙江和迟浩田（ 2001年），并指出，互联网是特别适合的营销频繁或无形资产购买

The electric power intangible assets that shows level basically has land use, patent and have a technology only, and access of fountainhead, power source, communication.

现阶段的电力无形资产主要有土地使用权、专利与专有技术，以及水源、电源、通讯使用权等。

For intangible asset s, as long as they are used in China, they must pay Business Tax no matter whether the leaser has an establishment in China.

对无形资产，只要它的使用地在中国，不管有没有在中国设有机构，都要纳营业税。

Mr. Ding dealt with several cases in intellectual property right that with great affect in Tianjin and all of China, for example, successfully dealt with the copyright infringement of video and audio tapes of some of the famous singers, like Teng Ger, Tian zhen's Endless Love, Shui Mu Nian Hua, and Chen lin's Love Then Love, and the violation of copyright of Cai Jixiang's work series of Invisible Assets that were plagiarized; the trademark license dispute of Tianjin" Goubuli" Dumpling; the violation of patent of Kids whirlwind Cover; and as the long term legal counsel of Tianjin Guifaxiang Mahua Food Group Co., Ltd, he acted as agent for the criminal case of Guifaxiang's famous trademark logo illegally made by others, and also the infringement of patent of Shimano Bicycle Controller, which was quite considerable throughout the country.

承办多起在全国及天津市产生较大影响的知识产权案件。如：曾经承办《腾格尔》CD专楫、田震《未了情》专楫、《水木年华》、陈琳《爱就爱了》等CD专楫及录音带专楫被侵权的著作权侵权系列纠纷案；承办《无形资产》作品系列剽窃侵权案；天津"狗不理"商标使用许可纠纷案；"小家伙旋风盖"专利侵权案，并作为天津桂发祥麻花饮食集团有限公司的常年知识产权专业法律顾问，参与天津桂发祥麻花饮食集团有限公司因其驰名商标标识被非法制造案的全程法律服务，及在全国较有影响的西马诺自行车拨链器系列专利侵权案的代理。

As power system reform is deepened, the content of electric power intangible assets will be ceaseless and patulous.

随着电力体制改革深化，电力无形资产的内容将不断扩展。

Of the country make false move every time, fake autocycle is main target, but black mill black store is banned repeatedly more than, false business of the carry out that make a holiday still prosperous, name of mark of the intangible assets that place of company intellectual property includes, patent, exterior, brand, service, firm is waited a moment ever by personator tort, disturbed badly market order, damaged the reputation of brand of our country autocycle, be managed normally to the enterprise and technical progress caused great harm, become the state of one a serious illness of autocycle industry, do not go to go out from beginning to end " make a holiday -- make a holiday -- make a holiday " odd group, it is the intense of disaster, countless.

国家的每次打假行动，假冒伪劣摩托车都是主要对象，可黑厂黑店屡禁不止，制假售假生意依然红火，企业知识产权所包括的无形资产、专利、外观、商标、服务标记、厂商名称等等都曾被假冒者侵权，严重扰乱了市场秩序，损害了我国摩托车品牌的声誉，对企业正常经营和技术进步造成了极大危害，成为摩托车行业的一大病状，始终走不出"造假——打假——造假"的怪圈，为祸之烈，不可胜数。

The current brand is not only the symbol or sign of product and service that an enterprise distinguishes from others, but also it becomes the carrier of immaterial capital, even the comprehensive embodiment of competition.

今天的品牌已不仅仅是一个企业区别于其它企业产品或服务的一种标志或符号了，而成为企业全部无形资产的承载体，是企业竞争力的综合体现。

This article will mainly be from the following part of: the first part: About the cost of the concept of change; Part II: Trade Unions about salaries of individual projects deal with change; Part III: Workshop about the deal with repairs Change in fixed assets; fourth Part I: Recognition and Measurement regarding intangible assets on the cost, the cost of the impact of change; Part V: Borrowing Costs about recognition and measurement of cost, the cost impact of change; Part VI: On the recognition and measurement of enterprise income tax on the income tax costs of the Change .

本文将主要从以下几部分进行阐述：第一部分：关于费用概念的变化；第二部分：关于职工薪酬个别项目的处理变化；第三部分：关于生产车间固定资产修理费的处理变化；第四部分：关于无形资产确认与计量对成本、费用的影响变化；第五部分：关于借款费用确认与计量对成本、费用的影响变化；第六部分：关于企业所得税确认与计量对所得税费用的影响变化。

Accompanied with the development of knowledge economy ,many MNCs make uses of the characteristics of intangible assets such as scarceness and uncertainty ,and frequently engage in inter-company trade. These behaviors have badly infracted the interest of local governments and at the same time have brought much puzzle to the local tax administration departments.

近年来，随着知识经济的发展，许多跨国公司利用无形资产独占性、不确定性的特点，进行频繁的内部交易，严重侵害了东道国的利益，给税务机关的税收管制造成严重困扰。

The term "price of merchandise" refers to the prices of all kinds of tangible and non-tangible assets.

商品价格是指各类有形产品和无形资产的价格。

It has been put forward that there exists single Ball point and double Ball points on the symmetrical connecting-rod curves of equilateral mechanisms.

从鲍尔点的形成原理出发，分析对称连杆曲线上鲍尔点的产生条件，提出等边机构的对称连杆曲线上有单鲍尔点和双鲍尔点。

The factory affiliated to the Group primarily manufactures multiple-purpose pincers, baking kits, knives, scissors, kitchenware, gardening tools and beauty care kits as well as other hardware tools, the annual production value of which reaches US$ 30 million dollars.

集团所属工厂主要生产多用钳、烤具、刀具、剪刀、厨具、花园工具、美容套等五金产品，年生产总值3000万美元，产品价廉物美、选料上乘、质量保证，深受国内外客户的青睐