无形资产

COMPOSITE CORPORATION Balance Sheet 20X1- 20X2 (in $ millions) Assets Current assets: Cash and equivalents Accounts receivable Inventories Other Total current assets 20X2 $140 294 269 58 $761 20X1 $107 270 280 50 $707 Liabilities and Stockholder's Equity Current Liabilities: Accounts payable Notes payable Accrued expenses Total current liabilities 20X2 20X1 Fixed assets: Property, plant, and equipment $1,423 $1,274 -550 -460 Less accumulated depreciation Net property, plant, and equipment 873 814 Intangible assets and other 245 221 Total fixed assets $1,118 $1,035 $213 $197 The assets are listed in order 50 53 by the length of time it223 205 normally would take a$486 $455 firm Long-term liabilities: with ongoing operations to $104 Deferred taxes $117 Long-term debt 458 convert them into cash.471 $562 Total long-term liabilities $588 Stockholder's equity: Preferred stock $39 $39 Common stock ($1 per value) 55 32 Capital surplus 347 327 Accumulated retained earnings 390 347 Less treasury stock -26 -20 Total equity $805 $725 Total liabilities and stockholder's equity $1,879 $1,742 Clearly, cash is much more liquid than property, plant and equipment.

Total assets $1，879 $1，742 美国联合公司的资产负债表美国联合公司资产负债表 20X2 和20X1 (单位：百万单位：单位百万)资产流动资产：现金及现金等价物应收帐款存货其它流动资产合计固定资产：财产，厂房和设备减：累计折旧财产，厂房及设备净值无形资产及其它资产固定资产合计 20X2 $140 294 269 58 $761 20X1 $107 270 280 50 $707 债务负债债务和股东权益债务流动负债： 20X2 20X1 资产排列的顺序是根据在通$213 $197 应付帐款 50 53 应付票据常情况下企业持续经营将资205 223 应计费用$486 $455 流动负债合计产转化为现金所需要的时间长期负债：长度。长度。显然，现金比财产，厂房，显然，现金比财产，厂房，设备等的流动性要强得多。设备等的流动性要强得多。

It is most important to how to scientifically and just and reasonably carry on the invisible capital and property assessing in order to raise the invisible ceipital and property business rate, lo optimize the resource distribution and promote structure adjustment and guarantee various kind of property rights body legitimate rights and interests of the professional basketball club, to promote the formation and perfection of basketball market, to positively reclaim and participate international market competition.

如何科学、公正、合理地进行无形资产评估，对提高无形资产交易率，优化职业篮球俱乐部的资源配置，促进结构调整，保障各类产权主体合法权益，促进篮球市场的形成与完善，积极开拓、参与国际市场竞争，显得尤为重要。

On the foundation of all sorts of factors that affect its price in the main feature that offers agrotechnical intangible assets and analysis, right agrotechnical the price model of kind of intangible assets undertook be discussinged benignantly.

在提出农业技术无形资产的主要特征和分析影响其价格的各种因素的基础上，对农业技术类无形资产的定价模型进行了有益的探讨。

It shows the classes and the definiens ofthe intangible assets .The appraisal methods play the role and itslocalization in appraisal works. It chiefly introduces the applicationof the present return value in evaluating the series of prescriptionsin a hospital.

在这一部分，介绍了无形资产的分类、概念，基本的评估方法及各种方法在评估无形资产中的作用和局限性；重点介绍了收益现值法在评估我省某一医院的一系列中药方中的应用，由于此系列药方应用情况不同，在评估中采用的方法也不尽相同，给评估造成一定的难度。

The article discussed intangible assets to analyse the purpose of the evaluation and characteristic, analyse the content frame of the evaluation and index to intangible assets, from investment, yielded to put forward conception with the respect such as value, analysed the problem that the attention wants in analysing an opinion finally.

本文论述了无形资产分析评价的目的和特点，对无形资产分析评价的内容框架和指标，从投入、产出和价值等方面提出了构想，最后分析了分析评价中要注重的问题。

It was a new but emergent research that how to manage health immaterial assets and establish related rules.

卫生无形资产的管理虽然属于新课题，但种种迹象表明应如何管理卫生无形资产、当制定怎样的管理对策已迫在眉睫。

The immaterial assets becomes the sill that the of business enterprise exists a development and promote the strategic management of immaterial assets to have important function to business enterprise development.

无形资产成为企业之间生存发展的基石，推行无形资产的战略管理对企业发展起着重大的作用。

But in the local immaterial assets drive still not the most people understand and value and cause the immaterial assets run off severity.

但在国内无形资产仍不被大多数人了解和重视，导致无形资产流失严重。

Firstly this paper probes for the conception and the basic theory about brand assets by pointing out that brand is a kind of assets and is subordinate to category of assets, so brand assets assessment certainly applies for general theory in assessing assets and is restricted by basic assessment theory, the correct assessment of brand asset will inevitably be also helpful for development and the completeness of the entire assessment profession;Meanwhile, brand assets is a special intangible assets after all, therefore its assessment differs from that of common assets.

文章首先探讨了品牌资产的相关概念及基本理论，指出品牌是一种资产，隶属于资产的范畴，品牌资产评估也必然适用于一般的资产评估理论，受基本评估理论的制约，而品牌资产的正确评估也必然有利于整个资产评估行业的健全与发展；同时，品牌资产毕竟是一种特殊的无形资产，它不同于商标，也不同于商誉，有着自己独到的特点，所以其评估与一般的资产评估又有所区别，要正确评估它的价值必须正确辨析这一组概念。

The balance of the tax base of the intangible assets deducted by the amortizing deduction calculated by the relevant provisions during the use term of assets

技术转让成本是指转让的无形资产的净值，即该无形资产的计税基础减除在资产使用期间按照规定计算的摊销扣除额后的余额。

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