无形资产

In the past fif- teen yea , Hualhai Economic Zone extened social inauence , forming common invisible assets and public wealth of the whole member cities , both because of its investmenl environmental improvement and because of its perfectible basic facilities and the strategy of great opening , large traffic , big markets .

十五年来，经济区成员共同致力于投资环境的改善，利用区域的广阔舞台，借力、借势、借天时、借地利，实施&大开放、大交通、大市场&的战略，基础设施建设大为加强，区域共同市场崭露头角，各地投资软、硬条件不断改善，使淮海经济区社会影响大幅度提高，已形成各成员市共同拥有的无形资产和社会财富。

At last, the article indicates that there are some problems in capital management and put forward that we should improve capital management on nine facets we should change the role of government in capital management perfect law system environment of capital management , emphasis on internal recombination of enterprise , strengthen daytimeaudit and supervise in capital management to avoid profit package, strengthen adjustment of the right of assets , strengthen the role of invest bank in capital management , pay attention to recombination of immateriality assets ,emphasis on imagine package in the recombination enterprise ,call the ability of entrepreneur and so on to perfect capital management and solve some problems which enterprise confronts (1) solve the problem of poor enterprise (2) solve the problem of prepotent enterprise expansion (3) solve the problem of irrational form of recoinbinatiori enterprise (4)solve the problem of single right structure of enterprise (5)solve the problem of irrational asset collocation to induce bad effect (6)solve the problem of lack increment in development of enterprise (7)solve the problem of irrational structure so we induce enterprise to coruscate flesh vigor continually,and stock market will develop and boom continually.

最后提出了资本经营中存在的一些问题，提出要从九个方面着手改进资本经营，通过对政府在资本经营中角色的转换、健全和完善资本经营的法制环境、加强企业内部的重组、加强资本经营的审计与监督、防止利润包装、加强产权结构的调整、加强投资银行在资本经营中的作用、重视无形资产的重组、加强重组企业的形象包装和呼唤企业家才能等方面改善资本经营，解决企业经营所面临的一些问题：（1）解决劣势企业问题；（2）解决优势企业扩张问题；（3）解决企业重组形式不合理的问题；（4）解决企业产权结构一元化问题；（5）解决资源配置效益低下问题；（6）解决发展中增量不足的问题；（7）解决结构不合理的问题，这样才能使企业不断焕发出新的活力，证券市场才能不断繁荣发展。

On the other hand, the traditional evaluation methods used in intangible assets can not be directly applied here because of the timeliness, proprietarily, creativity and legally of patents. Both largely affected the progress of enterprise's patent-work, lowed the economic profits of the enterprise, and even lead to bankruptcy sometimes.

另一方面，专利本身的时间性、专有性、创造性、法定性等特性使得适用于传统无形资产的评估方法不能直接应用，这在很大程度上影响了企业专利工作的进展，影响了企业的经济效益，甚至导致企业破产的情况时有发生。

For adapting sciential updating fleetly,accelerating amortization method is used.

为适应知识的快速更新，无形资产采用加速摊销的方法

All intangible assets shall be averagely amortized over the periods benefited from such expenditures and the unamortized balance shall be itemized and shown in financial statements.

各种无形资产应当在受益期内分期平均摊销，未摊销余额在会计报表中列示。

After our country entered into WTO,our disadvantage of Intangible Assets Valuation research have completely unmasked.

我国加入WTO之后，我们在无形资产评估方面研究的缺欠暴露无遗。

We discover, on one hand, the conclusion photograph of Brander and Lewis is compared, the aggression sex trend of the company is weaker; on the other hand, more to intangible assets company, trend of its aggression sex is stronger.

我们发现，一方面，Brander与Lewis的结论相比较，公司的进攻性倾向较弱；另一方面，对无形资产较多的公司而言，其进攻性倾向较强。

Management Notion-based on Two Side Double Development principle,it is know by YJ that, manager should cherish the affection as an invisible asset,and manager should skillfully assorts strict management with public caring.

管理理念：&双层二元发展&原则，感情是无形资产，管理者要做&铁壳热水瓶&；培养是员工最大的福利，尊重员工的积极性创造性，任人唯贤，敢于用人。

Expensing intangibles is conservative for some companies, aggressive for others, and erroneous for all.

费用化 对于某些公司的无形资产，积极保守为他人，为所有的错误。

4The carrying value of intangible assets used for guaranties, the amortization amount for the current period, and other information; and

用于担保的无形资产账面价值、当期摊销额等情况。

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