无形资产,intangible assets
1)intangible assets无形资产
1.Influence factors of investment management of hospitalintangible assets: take reputation as an example;医院无形资产投资运营的影响因素:以声誉为例
2.Study of specific characteristics of libraryintangible assets;图书馆无形资产特性研究(下)
3.Problems and countermeasures in the evaluation ofintangible assets;无形资产评估存在的问题及对策
英文短句/例句
1.intangible assetn.1.无形资产
2.Long-term assets are classified into tangible assets and intangible assets.长期资产可以分为有形资产和无形资产。
3.Round Table on Intangible Assets无形资产问题圆桌会议
4.intangible assets such as good will.商誉是一笔无形资产。
5.However, not all assets which lack physical substance are regarded as intangible assets然而,不是所有无实物形态的资产都是无形资产。
6.Intensions of the Value of Intangible Assets and Their Appraised Value;无形资产价值与无形资产评估价值的内涵
7.The accounting pricing of intangible assets based on intangible assets valuation;无形资产价值评估视角下的无形资产会计计价
8.Economic consequence of accounting for intangible assets and the fostering of intangible assets;无形资产会计规范的经济后果与无形资产培育
9.Tangible assets: Assets that have physical form, such as plant and equipment opposite of intangible assets.有形资产：工厂和设备等有具体形状的资产。与无形资产相对。
10.Intangible assets investment management carries on the foundation of the intangible assets value change rule.无形资产的价值变化规律是对无形资产进行投资管理的基础。
11.On the Value of Intangible Assets and Its Ways of Investment;无形资产的价值特征与投资方式研究
12.Positive -analysis of the Intangible -assets Investment in Chinese Listed Corporations;中国上市公司无形资产投资实证分析
13.Intangible assets-A study of accounting information on human resources development;无形资产——人力资源开发会计信息研究
14.Discussion on the Protection of the Invisible Assets in Sino-foreign Joint Venture;论企业在对外合资中无形资产的保护
15.HR s New ROI:Return on Intangibles Dave Ulrich and Norm Smallwood;人力资源新投资回报点——无形资产的投资回报
16.Tax official: yes, it does in the case of transfer of the intangible assets or immovable property.税务局：对于无形资产和不动产是这样。
17.Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset?纳税人：不动产好理解，无形资产指什么？
18.The Essence of Intangible Assets: Based on the Intellectual Property;论无形资产本质:以知识产权为基础
相关短句/例句
intangible asset无形资产
1.Management ofintangible asset of non-department organizations;事业单位无形资产管理探讨
2.Study onintangible asset and human resources management;无形资产及人力资源的管理研究
3.Research on the Evaluation of the Intangible Asset s Contribution to Enterprise Value;无形资产对企业价值贡献评价研究
3)invisible assets无形资产
1.On management ofinvisible assets of water resources institutions;浅谈加强水利系统行政事业单位的无形资产管理
2.On necessity and feasibility of human resources charged toinvisible assets;试论人力资源计入无形资产的必要性及其可行性
4)immaterial assets无形资产
1.With the development of society, the status ofimmaterial assets of hospitals is becoming more and more important.随着社会的进步 ,医院无形资产的地位越来越重要。
2.Nowadays,the earning resource is mainly from theimmaterial assets.当前我国体育赛事收入来源主要集中在无形资产开发上。
3.In various textbooks about asset evaluation,there are few introductions about evaluation ofimmaterial assets,such as orders for goods of customers,combining labor and marketing channels.现有资产评估的各种教材中有关顾客订单、组合劳力及营销渠道这些特殊无形资产评估的介绍很难见到。
5)invisible property无形资产
1.It is put forward that the managing-city should make good use of the visible andinvisible property-including the land property, basic facilities and public utility of city.本文对经营城市的概念和经营城市的对象作了明确的界定 ,论述市场经济条件下开展经营城市工作的必要性 ,提出经营城市要做好城市土地资产、城市基础设施和公用事业等有形资产、城市无形资产的运作 ,以及公用事业价格体制和基础设施投融资体制改革 ,指出经营城市要注重发挥规划的宏观调控作用 ,防止经营城市一哄而起、盲目进
2.This paper has made an analysis and study of the enterprise sinvisible property in two aspects of the self-made, and purchased.对企业无形资产从自创和外购两方面进行了分析研究,分别探讨了以摊销为目的和以投资、转让为目的的评估方法,对企业无形资产的评估具有一定的指导意义。
3.With the coming of knowledge economy,the position ofinvisible property evaluation has been quickly promoted.知识经济的到来 ,无形资产评估的地位日益提升。
6)invisible asset无形资产
1.Management on theinvisible asset accounting in knowledge economy era;知识经济时代无形资产会计管理研究
2.This paper discusses in detail on the importance of theinvisible assets of the enterprises, expounds the scope and economic value of theinvisible assets of the enterprise, and puts forward some measures for strengthening the management of theinvisible assets of the enterprise.详细论述了企业无形资产的重要性,阐述了企业无形资产的范围和经济价值,提出了加强企业无形资产管理的措施。
3.Goodwill is a specialinvisible asset which must be attached to the entire enterprise and must be existing in the entire enterprise.就目前会计界对商誉含义的几种观点进行了分析，认为商誉就是由于企业内外部主客观因素影响而形成的企业高于正常投资报酬率的一种获利能力，是一种必须依附于企业整体而存在的特殊无形资产。
延伸阅读
无形资产不具有实际形体的能为企业提供未来权益的资产。通常包括：商誉、商标、专利权、特许权、租赁权、版权、开办费等。早在1927年，中国学者杨众先即对商誉及其他无形资产问题在美国发表了专著《无形资产论》，1936年译成中文。在西方国家，无形资产包括的项目较多，其特点是：①除商标外，多数无形资产不易识别。②有的可单独取得，而有的（如商誉）则依附企业而存在，不能单独取得。③无形资产属于长期资产,又可分两类:一类（如商誉）能长期存在并很难确定其持续年限；另一类（如专利权、特许权等）则由法律或合同规定其存在年限。④一切无形资产都具有未来的经济利益，但与其他资产相比，有些无形资产很难确切地评价其未来经济利益。无形资产不论从外界取得或企业自己形成，都按资产的取得成本或所费成本入帐。但对于商誉，只能记录向外界购买的，不应反映自己形成的。一切无形资产最终将趋于消失。其入帐成本应在估计受益期内合理地予以摊销。
