无形资产

Of the reporting unit by the fair value of tangible and intangible assets after revaluation, is compared with its

的无形资产价值很高，摊销年限又很短的话，则每年的摊销费用将会很大。因

In response, the representative of China noted that there were three major types of taxes levied on products and services: VAT levied on goods and services for processing, maintenance and assembling; the Consumption Tax on some selected consumer products; and the Business Tax on providing services, transferring intangible assets and selling real estate.

对此，中国代表指出，对产品和服务征收的税主要有3种：对货物和加工、修理和装配服务征收的增值税；对一些消费品征收的消费税；及对提供服务、转让无形资产和销售不动产征收的营业税。

Units and individuals engaged in the provision of taxable services, the transfer of intangible assets or the sales of immovable properties within the territory of the People's Republic of China are taxpayers whose turnover tax.

当然可以！营业税是在我国境内提供应税劳务、转让无形资产或销售不动产的单位和个人所取得的营业额征收的税种，事实上，是一种流转税。

by means of literature data, the authors studied the current state of and reasons for the definition of human capital of current cba players, as well as why the proprietorship of human capital of the players should be defined uniquely, and revealed the following findings: the proprietorship of human capital of the players does not belong to the players themselves, which is caused by the incompleteness of the player registration and transfer system and intangible asset development systems.

社会资本？人力资本与内生经济增长摘要：对目前cba运动员人力资本所有权界定的现状及原因，以及所有权为什么要唯一界定给运动员进行研究。结果表明：cba运动员人力资本所有权不属于运动员；运动员注册转会制度及无形资产开发方面的制度不完善导致所有权未能归属运动员本人。

But property exchange market tends to be livelier,Intangible Assets Valuation theory has more space to expand.

但入关后我国产权交易市场更为活跃和规范，为无形资产评估的发展提供了更多的发展机遇。

At the same time, we have got a very valuable spiritual wealth. It is volunteerism which we learnt from Global Volunteers.

同时，我们还得到了一笔宝贵的无形资产，那就是从美国朋友身上学来的"志愿精神"。

In this research, we attempted to combine the external and internal viewpoints, that is, including market orientation and intangible viewpoints, in the hope that we can holistically examine the relationships among them.

在本研究中，试图结合外部及内部的观点，即同时纳入市场导向与无形资产的观点，期望能以更完整的角度来探讨新产品开发绩效与三者之间的关系。

The research methods of questionnaire,informal discussion,visit etc.were used to inquire into and analyze the present situation of the operative management pattern of Shanghai community public playgrounds and existing problems,such as unbalanced area distribution of playgrounds,imperfected installation of hardware,irregular management and service,single channel of fund source,serious loss of invisible assets and so on.

采用问卷调查、座谈访问等研究方法，探析上海社区公共运动场运作管理模式的现状及存在的问题，如地域分布不均衡、硬件设施不完善、管理与服务不规范、资金来源渠道单一、无形资产流失严重等。

Intellective resource is a kind of intangible assets, main support knowledge and intellective investment, development and apply.

智力资源是一种无形资产，主要依靠知识和智力的投入、开发和运用。

Johannine reflection moves even nearer than Paul's toward incorporeal immortality.

johannine反射动作，甚至在临近比保罗的，对无形资产的不朽。

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