无形资产

During the development of enterpriser, the invisible assets will be the very important role, and also is the one of the important assets.

而无形资产对企业发展起着关键性作用，将成为企业很重要的资产。

The proportion of invisible assets from the total assets becomes larger and larger.

无形资产在企业资产总额中所占的比重越来越大，尤其在高科技领域可占到50%~70%。

The human resource is essential to the enterprise and play a primordial role.

企业对人力资源投资所形成的无形资产在总资产中所占的比重及所起的作用已不容忽视。

Article 12 Commercial banks should explain in their notes to the accounting report the important policy of accounting and accounting estimates, including: Accounting standards, accounting year, reporting currency, accounting basis and valuation principles; Type and scope of loans; Accounting rules for investment; Scope and method of provisions against asset losses; Principle and method of income recognition; Valuation method for financial derivatives; Conversion method for foreign currency business and accounting report; Preparation method for consolidated accounting report; Valuation and depreciation method for fixed assets; Valuation method and amortization policy for intangible assets; Amortization policy for long-term deferred expenses; Accounting practice for income tax.

第十二条商业银行应在会计报表附注中说明本行的重要会计政策和会计估计，包括：会计报表编制所依据的会计准则、会计年度、记账本位币、记账基础和计价原则；贷款的种类和范围；投资核算方法；计提各项资产减值准备的范围和方法；收入确认原则和方法；衍生金融工具的计价方法；外币业务和报表折算方法；合并会计报表的编制方法；固定资产计价和折旧方法；无形资产计价及摊销政策；长期待摊费用的摊销政策；所得税的会计处理方法等。

The development of the index have catched up with the development of the economy and the society.We can ameliorate our index in many ways. We can fetch in new index,such as rewarding index of investment capital, it can be used to avoid the ruleless fluctuate caused by unregular revenue. We can fetch in the accrual ability of immateriality assets and "social responsibility" to enhance the deal of non-currency info and knewledge assets info. We can fetch in the method of key index analyse through relevancy analyse to conform the sequence of significance.

我们可以从多方面对指标进行改进，可以通过引进新指标如投资资本报酬率来克服因非经常性收益使企业业绩出现忽高忽低地波动的问题；可以通过引入无形资产获利能力评价指标、"企业社会责任"的概念来加强企业非货币性信息、知识资产信息在评价体系中的份量；通过引进企业获利能力关键指标的灰色关联分析来科学地确定指标的重要性顺序，以减少指标使用的盲目性。

These include tangible assets such as plant and machinery and intangible assets such as management contracts and patents.

这些包括有形资产如工厂和机器以及无形资产如管理合同和专利。

Recently the competitive resources of the enterprise is switching from tangible assets to intangible assets.

近年来，企业的核心竞争力来源已逐渐由有形资产转变为无形资产。

Entrepreneurs greatest contribution to society, Is to own tangible and intangible assets into the community, conduct active operations.

企业家对社会最大的贡献，就是把自己的无形资产和有形资产投入到社会，进行积极地运营。

This self-confidence and competitive advantage of the same type in other international brands, such as the world famous Microsoft Corporation. intangible and tangible assets ratio of 70% to 30%.

这样的竞争自信和优势同样体现在其他国际型品牌上，例如世界上著名的美国微软公司，无形资产和有形资产的比例为70%对30%。

Business being divested shall cover tangible and intangible assets, to ensure its survival and competitiveness

被剥离业务包括确保其存活性和竞争性所需的有形资产和无形资产。

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