无形资产

Next, just include aeriform, like brand, business praise wait intangible assets a moment.

其次，才包括无形的，如商标、商誉等等无形资产。

Venture Capital Project Appraisal has a special law, in particular the creation of new enterprises in investment, was invested enterprises are not many tangible assets, intangible assets of various assessment is different from the mature companies.

风险投资项目评价有了专门的法律，特别是在投资创办新的企业，是外商投资企业的有形资产并不多，各项评估无形资产，是从不同的成熟企业。

Owing to the history causes and the influence of planned economy system for a long time of our country, management persons attach more importance to assessing of professional basketball clubs tangible assets and have neglected assessing of intangible capital and property.

由于我国的历史原因和长期以来计划经济体制的影响，管理者比较重视职业篮球俱乐部有形资产的评估，而忽略了无形资产的评估。

Intangible property; bodiless substance; intangible assets; world heritage; oral and immaterial Heritage

无形财产；无体物；无形资产；世界遗产；口头和非物质遗产

This model deducts the influence of assets depreciation reserve on earnings in measuring total accrual. With the foundation of modified Jones model, the improved extended Jones model takes the influence of intangible assets on measurement of earnings management into account.

这一模型主要是在计量总应计利润时，扣除了资产减值准备对盈余的影响，并在修正Jones模型的基础上，考虑无形资产对计量盈余管理的影响。

The second, the technique in the immaterial assets with patent right has the technique property, should be the key factor of the property competition ability.

无形资产中的技术专利权和专有技术资产，当属资产竞争力的关键要素。

Immaterial assets,owing to its owner is endowed with some rights or privileges by the law,has its value as compare with other assets.

无形资产由于法律授予这类资产的所有者以某种权利和特权而与其他资产一样具有价值。

Asset identification should include tangible assets and intangible assets.

资产识别应该包括有形资产和无形资产。

Like tangible long-lived assets, the value of the intangible assets is declining during the life of the assets.

与有形长期资产一样，无形资产的价值在资产生命期中不断递减。

Asset valuation of our country began later than western countries, although develops quickly, but compare with the developed countries it still exist many differences in above-mentioned aspects:Purpose of evaluation are limited, the main purpose of patent valuation in our country are for the patent property's cost amortisation, trade and investment, besides, neglecting the purpose of patent evaluation a service management and litigation;The application of evaluation theories are subjected to a limit, the method we commonly use is income method, the world well-known evaluation organizations pay more attention to a lately theoretical application;Evaluation standards are established lagard, on the countrary, the International Valuation Standards, The Uniform Standards of Professional Appraisal Practice and the European Valuation Standards were all established very early,and have already become a careful and reasonable structure system after emendations, but the valuation standards of China does't shows the relation between accounting standards now, demand of valuators' responsibility are too brief, having no restriction to definitude the type of value, and the regulation of valuation methods of Intangible Assets is not comprehensive;The lawmaking isn't complete, our country has no complete lawmaking to carry on rules and regulations to the non-cash's property, patent infringement control are inadequate, and excessively restrict patent property contributed form.

我国资产评估行业起步较晚，虽然发展迅速，但经比较研究发现，在上述方面与发达国家仍存在很大差异：评估目的相对狭窄，我国主要以专利资产成本摊销、交易和投资为目的进行评估，忽视了专利服务管理和诉讼为目的的评估；评估理论应用受限，我国主要应用收益法，世界知名评估机构更注重新理论的应用；评估准则制定落后，无论是国际评估准则、美国评估准则还是欧洲评估准则，都制定较早，并多次修订已形成严密的结构体系，而我国在评估准则中未体现与会计准则的关系，对评估师执业责任的要求过于简练，没有对价值类型加以明确，对无形资产评估方法的规范也不详细；立法不完善，我国没有相对完善的立法对非现金出资进行规制，对专利侵权控制力不够、专利出资形式限制过多。

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