无形资产

Copyright is one of the most important tangible properties owned by the commercial entities.

著作权是商业实体拥有的最重要的无形资产之一。

Even more people oppugned the rules of 《Rules on Enterprises Accounting-Intangible Asset》.

很多人更是对《企业会计准则-无形资产》中的一些规定提出了质疑。

Quantifying the value of an intangible asset is a difficult, but not impossible task.

衡量无形资产的价值是困难的，但不是不可能的事情。

Quantifying the value of an intangible asset is a difficult, but not impossible, task.

评估无形资产的价值非常困难，但并不是一个不可能的任务。

Finally the article reclassified the intangible assets according to the characteristics of the knowledge-based economy.

其次简要介绍了我国会计准则对于无形资产会计确认、计量、摊销和披露的相关规定。

Therefore, this paper ,by the scope of the establishment of basic principles and systems, development and function of Chinese environment law, conducts deep research systematically. Combined with Chinese environmental current situation and present issues, and using the foreign advanced experience for reference, this paper ponders over the principles and basic systems adjustment of Chinese environment law. This aims at expounding necessity and significance of systemizing Chinese environmental law and environmental system mutually under current situation, and providing the important theoretical accordance and policy direction. This paper draws support from the gigantic effect of law in order to restrain the trend of ecological environmental deterioration effectively, make the ecological environmental awareness strike root in the hearts of the people, provide valuable intangible assets for the continuous development of national economy, and provide deeper theoretical reference for environment protection development in our country.

因此，本文力求透过中国环境法的基本原则和制度的产生、发展和功能以及法律体现这一视角，进行系统深入的研究，结合中国环境保护现状及存在问题进行探讨，借鉴国外先进经验，对中国环境法的原则和基本制度的调整进行思考，旨在阐明当今形势下加强我国环境立法与环境制度相成体系的必要性和现实意义，为环境法制建设提供重要理论依据和政策指导，借助于法制的巨大作用去有效遏制生态环境恶化的趋向，并使生态环境意识深入人心，为国民经济持续发展提供宝贵的无形资产，为我国环境保护的&入世&提供较深层次的理论参考。

Intangible assets are not amortised while their useful lives are assessed to be indefinite.

被评估为具有无限可用年期之无形资产不作摊销。

Patent and other intangible assets are initially recorded at actual cost, and amortised using the straight-line method less than 10 years generally.

专利权及其他无形资产按实际支付的价款入账，一般采用直线法按小于10年平均摊销。

Article 19Intangible assets with uncertain service life may not be amortized.

第十九条使用寿命不确定的无形资产不应摊销。

Pass the textual research, gained main conclusions as follows:（1）The reputation no longer belongs to the category of immaterial assets because it can't recognized;（2）After the beginning reputation, amortize the purchased goodwill and carry on a reputation to decrease an evaluation, make to decrease an evaluation to have the "revise" amortizes of function;（3）Based on the standpoint of development, this paper inclines toward to confirmed the self establishes goodwill.

通过本文的研究，得到以下主要结论：(1)商誉因其不可辨认性而不再属于无形资产的范畴；(2)商誉在初始确认后，应对外购商誉进行摊销的同时，并进行商誉的减损评价，使减损评价起到&修正&摊销的作用；(3)本文以发展的观点，倾向于对自创商誉应予确认。

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