无形资产

Special behaviour has removed goodwill on definition , has loosened to studying the capitalization developing cost's has appeared on problem, no longer blindly aspect such as handling , handling as well as amortizing to intangible assets being in progress cost-rization.

特别表现在定义上排除了商誉，对研究开发费用的资本化问题上出现了松动，不再一味的进行费用化处理，以及对无形资产摊销的处理等方面。

The straight-line method normally is used for amortizing intangible assets .

摊销无形资产通常用直线折旧法。

Article 26 Long term investments of enterprises with foreign investment represent capital injected into other enterprises for a period of more than one year and include cash on hand, tangible and intangible assets and shares and debentures not expected to be realized within one year from the balance sheet date.

第二十六条外商投资企业的长期投资，是指向其他单位投出的期限在一年以上的资金，包括直接向其他单位投出的现金、实物和无形资产，以及购入的不准备在一年以内变现的股票和债券。

Having dedicated more affection and paying than ordinary people, dedicators can gain invisible assets such as character charms, good faith and respect.

奉献者只比常人多一份爱心和付出，收获的却是人格魅力、诚信、尊敬等宝贵的&无形资产&。

Increments in equity from revaluation of property, plant and equipment, depletable assets and intangible assets.

凡固定资产、递耗资产及无形资产办理重估增值之数皆属之。

The incorporeal one said: This is the first-created Adam who is in such glory, and he looks upon the world because all are born from him, and when he sees many souls going through the narrow gate, then he arises and sits upon his throne rejoicing and exulting in joy, because this narrow gate is that of the just, that leads to life, and they that enter through it go into Paradise.

该无形资产的人说：这是首次用泥土创造的人是在这样的荣耀，他期待经世界，因为所有人生而从他的，当他看到许多心灵经历窄门口，然后他的时候，坐在他的后王座弹冠相庆exulting在喜悦的，因为这种狭隘的1689年，即公正，从而导致生命，他们认为，进入通过它进入天堂。

Invisibles 无形输出 Insurance companies are also among the most important assets to a nation, for by selling their services abroad they are contributing to the balance of payments position by earning foreign currency.

Elizabeth Pryse 保险公司也是一个国家最重要的资产，因为它们通过在国外提供服务，赚取外汇，来巩固国家的国际收支地位。

Acquisition or leaseback project and government-funded project by assigned agent can not pay the rent or money, the enterprise will be owned by the specialized investment company.

如收购返租、代建项目不能按时交纳租金或代建款，企业（含所有知识产权无形资产）整体归专业性投资公司所有。

Mr Kwong said: tenny business card printing and membership card manufacturing workers although is not a product, and may be the brand; business card printing and membership card manufacturing workers is a service industry, the services sector is also a enterprise'image product, might constitute a value, is a kind of intangible assets.

邝天立提到：制卡和会员卡制作业虽然不是产品，亦可成为品牌；制卡和会员卡制作业是服务业，服务业也是产品，企业形象亦可构成价值，是种无形资产。

Moreover, intangible assets have special characteristics because of its difference with other tangibles assets.

文中分析了许多不同形式的经济现象或经济特征，区分和鉴别这些经济现象或经济特征有助于界定无形资产。

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