无形资产摊销,intangible assets amortization
1)intangible assets amortization无形资产摊销
1.The signification of intangible assets , the expenses on R&D,intangible assets amortization and intangible assets announcement need lo be consummated urgently.但《无形资产准则》迈出的步伐还远远不够,无形资产的含义、研究开发费用、无形资产摊销和无形资产披露还亟待完善。
英文短句/例句
1.The Course of Accumulative Amortization Offered in Invisible Assets Amortization;无形资产摊销应设置“累计摊销”科目
2.The Intangible Asset Amortization Should not all Include the Overhead Charge;无形资产摊销不该一律计入“管理费用”
3.Discussion on Innovation of Intangible Assets Amortization -Using Exponential Function y=a~x to Establish Mathematical Model for Intangible Assets Amortization;论无形资产摊销方法创新——运用指数函数y=a~x建立无形资产摊销数学模型探讨
4.The straight-line method normally is used for amortizing intangible assets.摊销无形资产通常用直线折旧法。
5.The usual accounting entry for amortization consists of a debit to Amortization Expense and a credit to the intangible asset account.摊销的一般会计分录由借记摊销费和贷记无形资产账户组成。
6.How to Determine and Share the Invisible Assets Value of Logistics Enterprises;论物流企业无形资产的价值确定和摊销
7.On the Valuation and Amortization of Self-development Intangible Assets;关于自创无形资产计价和摊销方面的几点思考
8.Analysis of the Acknowledgement,Measurement and Expenditure of Intangible Assets in the Age of Knowledge-Based Economy;浅析知识经济时代无形资产的确认、计量与摊销
9.An enterprise shall amortize intangible assets from the time when it is available for use to the time when it is not confirmed as the intangible assets any more.企业摊销无形资产，应当自无形资产可供使用时起，至不再作为无形资产确认时止。
10.The Amortization Method of Intangible Assets in Corporate Financing Based New Company Law;基于新《公司法》无形资产融资条件下的会计摊销方法
11.All intangible assets shall be averagely amortized periodically over the period benefited from such expenditures and be shown with unamortized balance in accounting statement.各种无形资产应当在受益期内分期平均摊销，未摊销余额在会计报表中列示。
12.The systematic write-off to expense of the cost of an intangible asset over its useful life is termed as amortization.将无形资产的成本在其存续期内系统化地结转到费用叫做摊销。
13.There is no theoretical objection to crediting an accumulated amortization account rather than the intangible asset account, but this method is seldom encountered in practice.理论上不反对贷记累计摊销账户而非无形资产账户,但这种方法在实践中很少遇到。
14.Study on Transfer Pricing of Marketing Intangibles营销性无形资产的转让定价问题研究
15.Study on Sponsorship in Marketing the Intangible Assets of the Chinese Olympic Committee;对中国奥委会无形资产营销中赞助问题的研究
16.On Offset Disposal of Interior Intangible Asset Transaction in Combined Accounting Statement;合并会计报表中内部无形资产交易的抵销处理
17.Depending on the relevant accounting standards, an intangible asset can be written off over time or all at once.根据相关的会计核算标准，无形资产可逐渐冲销或一次性冲销。
18.intangible assetn.1. 无形资产
相关短句/例句
amortization of intangibles无形资产的摊销
3)Amortizable intangibles可摊销的无形资产
4)marketing intangibles营销性无形资产
1.In recent years, the transfer pricing ofmarketing intangibles arose and caught the tax authorities\" attention.近年来,跨国公司的母公司与境外分公司内部对营销性无形资产的成本扣除与利润分割问题,为各国税务机关所关注。
5)amortization of fixed asset固定资产摊销
6)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
延伸阅读
中国外商投资企业和外国企业所得税的无形资产摊销中国外商投资企业和外国企业所得税的无形资产摊销中国外商投资企业和外国企业所得税的无形资产摊梢企业无形资产的摊销以付出代价取得的为限。一般有三种情况:一是受让取得(即购入的无形资产)如作价受让专有技术、专利权、商标权、著作权、场地使用权等。二是作为投资投入的。如以专有技术使用权作价投资或以土地使用权作价投资等。三是自行开发的。如企业自行进行科研开发的专有技术或专利权等。上述三种情况取得的无形资产，都属于资本支出的结果，应分摊到以后各年度。中国外商投资和外国企业所得税法实施细则规定，无形资产的摊销，应当采用直线法计算。作为投资或者受让的无形资产，在协议、合同中规定使用年限的，可以按其规定的期限分期摊销;没有规定使用年限的，或者是自行开发的无形资产，摊销期限不得少于。其每期的摊销额，以其原价按照规定的摊销期限平均计算。其计算公式是:每期摊销额-无形资产原价摊销期限对递延资产的摊销，税法实施细则主要是对开办费的摊销作出了规定:企业在筹办期发生的费用，应当从开始生产、经营月份的次月起，分期摊销，摊销期限不得少于五年。即每年的摊销额，不得超过开办费总额的20%。
