资产

The valuation of intangible assets is not only the important point, but also the difficulty point because of its intangibility and late emergence.

同时，由于无形资产的无形性及其评估在我国出现较晚，无形资产也是资产评估中的一个难点。

Cash flow is the intrinsic factor that determine company capital cost and capital flow.

在现代资产组合理论的基础上，拓宽了有效资产组合边界概念有效资产组合边界一般认为由收益率和风险决定，这忽略了资本的流动性价值。

The goal of this article is to find an effective way for realizing invisible assets correct recognition and measurement reasonably.

其目的是强调无形资产的重要性，加强我国对无形资产的认识和管理，更深刻的了解无形资产对企业生产、销售的影响。

With the coming of knowledge economy, invisible assets are taking more and more proportion of the total capital of one enterprise.

随着无形资产在企业总资产中所占的比例越来越大，无形资产的资本化运营也越来越重要。

According to the reform model, all property rights are definited to individual, and disturbance from landholder can be avoided.

包括土地资产在内的法人资产由投入非土地资产的私人股东通过股东会及其选任的董事会进行独立经营，参与市场竞争。

By way of apportion rights into land; collective ownership of land is separated from. Under the situation that not-land assets invested, as landholder, collective and his members serve as the beneficiary only. Political power and property right, collective and individual can be divided.

即通过摊权入地的方式将集体林地的集体所有权剥离出来，在有非土地资产投入的情况下，作为集体土地所有人的集体及其成员仅仅担任收益权主体，除以监事身份行使监督权外，不参与、不干预土地资产本身和其他资产的法人化经营。

June 15,2006,the Ministry of Finance issued the Accounting Standard for Business Enterprises No.

随着知识经济的发展，无形资产发挥的作用越来越大，在一些高新技术企业中，无形资产占总资产的比例已经超过50 %。

Responsible for assets management (including the Fixed Assets and Inventory), implemented strictly the company's policies of Fixed Assets and Inventory, organizing regular physical count on assets,, supervise and push the warehouse keeper to dispose the obsolete inventory and assets as appropriate, to ensure the assets are in line with the booking.

负责管理公司资产，严格执行公司固定资产和存货的管理制度，定期组织（至少1个季度一次）公司资产盘点，及时督促仓库清理过期和毁损的资产，确保帐实相符。

3The expected intangible loss of the asset, such as the relative decrease or degrade in the production capacity of the productive biological asset, or the quality of the agricultural products produced thereby as a result of appearance of new products, the relative outmode of the agricultural products of the productive biological asset as a result of the change of market demands.

该资产的预计无形损耗，如因新品种的出现而使现有的生产性生物资产的产出能力和产出农产品的质量等方面相对下降、市场需求的变化使生产性生物资产产出的农产品相对过时等。

3The expected intangible wear and tear of the asset, such as the relative decrease or degrade in the production capacity of the productive biological asset, or the quality of the agricultural products produced thereby, the relative outmode of the agricultural products of the productive biological asset which is a result of the change of market demand.

该资产的预计无形损耗，如因新品种的出现而使现有的生产性生物资产的产出能力和产出农产品的质量等方面相对下降、市场需求的变化使生产性生物资产产出的农产品相对过时等。

They go to town. Would you just ask them?

他们在城里你能问他们吗？

Ossein pretreated for a2 weeks period exhibited the maximum% yield incase of bone gelatin, while the yield from intact skin was higher than that realized incase of de-scaled skin.

预处理时间达2星期的骨胶原表现出最高的骨明胶百分产量，然而从未处理鱼皮中得到的产率比去鳞的鱼皮得到的要高。