無形動產 的英文怎麼說
中文拼音 [wúxíngdòngchǎn]
無形動產
英文
chattels incorporeal-
This paper added a need essential, mutual industry, at the base of five competitive essential and added another main activity, immateriality asset, to the value chain
在波特的五種競爭要素的基礎上又加入了互補產業這一要素；在波特的價值鏈中，增加了另一項主體活動? ?無形資產創造活動。It pays attention to agglomeration in the corporation and visualization out the corporation. it is the inherence power of the development of the corporation, the valuable immateriality capital and fortune
它對企業內部注重增強凝聚力，對外注重塑造企業形象，是企業發展的內在動力，是擴大企業知名度、鑄造企業品牌的最寶貴的無形資產和財富。A variety of investment companies, such as fixed assets, value securities, liquid assets, intangible assets, human capital, information technology, risks etc
一個公司的投資種類繁多，如對固定資產、有價證券、流動資產、無形資產、人力資本、信息技術、風險等的投資。Business tax is our country churchyard is offerred should tax service, make over intangible assets or sell praedial unit and individual, with respect to a kind of tax that the turnover that its obtain imposes
營業稅是我國境內提供給稅勞務、轉讓無形資產或銷售不動產的單位和個人，就其取得的營業額徵收的一種稅。Some successful examples about agricultural science institutions in industrialization of agricultural sci - tech products are by listing and analysing. it was concluded that agricultural research institutions should positively go to market under the help and leading of the government and relative sector. according to the demand of modern enterprise system the scientific company shoul d be positively set up by the academy of agriculture sciences and the sci - tech products should be integrated, altered, perfected and reprocess, which could transfer the unbodied assets to embodied merchandise
通過列舉部分農業科研機構成果轉化的成功案例，並進行分析，作出總結結論：農業科研機構應在政府和有關部門支持、引導下，主動面向市場，利用自身人才、技術等優勢，按現代企業制度要求，積極興辦科技企業，由企業對科技成果進行集成、改造、完善和再加工，將無形資產轉變或融入到有形的商品中去，並通過企業運作進行示範、推廣、建基地、布網路，逐步擴大規模並形成產業，最終以科技成果產業化的形式實現農業科技成果的轉化。In today ' s service economies, most assets would be intangible ? such as the group accountants refer to as the “ assembled work force ”, assets that famously ride up and down in elevators every day
在當今的服務型經濟中，大多數資產將是無形資產，例如那些被會南爾為「集合勞動力」的人們，也就是每天乘搭電梯上上下下的「資產」 。In chapter one, the author discusses the definition, thecharac - teristic, the basis of value and the methods of appraisal of corporate incorporeal capital, including the significance of developing them for our economic activity
第一部分具體闡述了企業無形資產的涵義、特徵及其價值基礎與評價方式，分析了企業無形資產營運對我國經濟活動的重要意義。Generally eaking, the busine tax is levied on the taxable service, the tra fer of intangible a et and sale of the immovable property within china
一般地說，提供應稅業務、轉讓無形資產和出賣不動產都要交納營業稅。Overhead expenses of overhead expenses is to show the enterprise is organization and administrative company production to run all sorts of cost of place happening, include company board of directors and administration department to happen in the management of the enterprise, the company funds that perhaps should consolidate a responsibility by the enterprise ( include wage of administration department worker, repair cost, stock to use up, cost of running stores amortize, office and poor travelling expenses ), union funds, be out of job membership due of insurance premium, cost of labor security, board of directors ( include directorate member to allowance, conference is expended and differ travelling expenses to wait ), invite intermediary orgnaization cost, advisory cost ( contain adviser, legal cost, business receives fee, house property duty, car boat royalities, land royalities, stamp duty, the technology transfers cost, mineral products resource compensates cost, intangible assets amortize, the worker teachs funds, consider to be expended with development, blowdown cost, goods in stock dish deficient or investory profit ( do not include to answer plan the loss of goods in stock that enters the defray outside doing business ), plan the bad zhang preparation that carry and goods in stock cheapen preparation
治理費用治理費用是指企業為組織和治理企業生產經營所發生的各種費用，包括企業董事會和行政治理部門在企業的經營治理中發生的，或者應由企業統一負擔的公司經費（包括行政治理部門職工工資，修理費、物料消耗、低值易耗品攤銷、辦公費和差旅費等） 、工會經費、待業保險費、勞動保險費、董事會會費（包括董事會成員津貼、會議費和差旅費等） 、聘請中介機構費、咨詢費（含顧問費） ，訴訟費，業務招待費，房產稅，車船使用稅，土地使用稅，印花稅，技術轉讓費，礦產資源補償費，無形資產攤銷，職工教育經費，研究與開發費，排污費，存貨盤虧或盤盈（不包括應計入營業外支出的存貨損失） 、計提的壞賬預備和存貨跌價預備等。Trade secret is the intellectual creation of the proprietors as a kind of intangible property. therefore, it belongs to the intellectual property
商業秘密是權利人的智力勞動成果，屬于無形財產，因此，商業秘密屬于知識產權范疇。From the second to the fifth chapter such problems concerning state - owned property right are illustrated respectively as its definition, valuation and price fixing and capital sources of undertaking party and the disposal and use of transfer income. problems are raised with regard to the process of current property right system diversity in state - owned enterprises, such as the disagreement to the definition of state - owned property right, no standard of evaluation, imperfection of price fixing system and relative confusion of transfer income disposal and use. what ' s more, new solutions are offered : the probe into state - owned property right definition " changsha model " is confirmed positively ; two specific ways of quantification - - " the method of average growth rate of state - owned property right " and " the method of average cost of labor in market " ; the concept " present value of earnings " is applied to the property evaluation of receivable accounts, finished goods, invisible assets and so on ; the unjust in price fixing of state - owned property right can be avoided by improving property valuation methods, perfecting capital market especially property right trading market and bettering information publishing system ; as to the guarantee problem of human resources financial contribution, an original key is offered
第一章運用產權理論對國企產權多元化改革進行經濟學分析；第二章至第五章主要圍繞國有產權的界定問題、評估問題、定價問題、承接方的資金來源問題、轉讓收入的處置運用問題分別進行闡述，指出了當前國企產權多元化過程中存在著國有產權界定不統一、評估不規范、定價機制不完善、處置運用相對混亂等諸多問題，並提出新的解決思路：肯定國有產權界定「長沙模式」的積極探索意義，提出量化職工創造剩餘價值的「國有資產平均增長率法」和「平均市場勞動成本法」 ；將「收益現值」概念運用到對應收賬款、產成品、無形資產等資產評估之中；應從完善資產評估方法、完善資本市場特別是產權交易市場和健全信息公開機制三個方面來解決國有產權定價不公問題；就人力資本出資的擔保問題提出實際債務承擔額（比例）應小於名義出資額（比例）的新思路，並認為人力資本市場上的交易價格應包括絕對出資額和相對出資額兩部分。Article 23 assets shall normally be divided into current assets, long - term investments, fixed assets, intangible assets, deferred assets and other assets
第二十三條資產分為流動資產、長期投資、固定資產、無形資產、遞延資產和其他資產。For accounting treatment, assets are normally divided into cur ? rent assets, long - term investments, fixed assets, intangible as ? sets, deferred assets and other assets
資產分為流動資產，長期投資，固定資產，無形資產，遞延資產和其他資產。In - contrast to current assets, long - term assets refer to those as ? sets that will be realized or consumed within a period longer than one year ot their acquisition, which are normally divided into fixed assets, intangible assets and deferred assets
與流動資產相比，長期資產是指在超過一年的時間內變現或者耗用的資產，通常分為固定資產、無形資產及遞延資產。Assets : indicating current assets, funds and long - term investments, fixed assets, wasting assets, intangible assets, other assets, etc
一資產類：指流動資產、基金及長期投資、固定資產、遞耗資產、無形資產、其他資產等項。Around the world many nations are beginning to study their own archaeological remains. these studies not only enhance the tourism industry, but also provide a sense of national and historical pride for the nation. moreover it also contributes to accumulations of knowledge for generations to come
衡諸寰宇，各國現正位境內文化遺產進行一波波的考據行動，這些行動不僅增加文化觀光的有形價值，更帶來民族及居民歷史的榮耀，及世界知識的累積等無形資產。This paper analyzes major problems in the practice of real estate appraisal from the perspective of theory and practice, explains the treatment of various property, including returns from intangible property, from capital and from chattel, discusses the problem of matching between the capitalization rate and net income. this paper also uses examples to define the content of various income from real estate and expenses to be deducted so that the outcome of the appraisal will be as veracious as possible. this paper provides its own view on the definition and treatment of various property such as intangible property and chattel property, concludes the contents of income from various real estates and expenses to be deducted, and applies and explains in real cases
在這種形勢下，本文針對目前在房地產估價實務中存在的主要問題，在兼顧方法的理論可行性和實際可操作性的前提下，總結、分析說明了對各類收益性房地產非不動產收益，包括無形資產（無形因素或無形影響力）形成的收益、資本帶來的收益、動產帶來的收益等項收益的認定和處理方法，對資本化率與凈收益內容相匹配的問題進行了一定的探討，並通過實例明確了各類房地產收益和應扣減的費用的具體內容，使得估價的結果盡量地做到準確並且符合實際。Recognition, measurement and report are necessary parts of financial accounting, so we should demonstrate them as a whole, although that may be a difficult thing. the recognition and measurement of comprehensive income are complex and profound, which involve many problems of financial accounting theory such as historical cost principle, realization principle, relevance and reliability, etc.
當然，全面收益的確認與計量問題又是十分復雜的，它不僅涉及到財務會計理論的方方面面，如歷史成本原則、實現原則、相關性和可靠性等，也觸及當前許多會計難題，如衍生金融工具會計、物價變動會計、無形資產會計以及外幣報表折算等。However, the practice of this specific pattern also has some problems for the current press industry of the target market being ambiguous, the service offered not enough or considerate, the fund needed huge, the obtaining of readers " data difficult and etc. this thesis does not only make a comprehensive analysis and speculation of the membership pattern of distribution at the burgeoning stage, but illustrates the point that this kind of distribution mode is playing an increasingly more important part in the press industry, which means much theoretically and practically
因會員制營銷具有的以雙向為原則進行溝通交流、以互利互惠為目標及較強信息控制功能的特性，報業會員制發行模式具有資格限制、促進編讀互動，適應讀者需求、調整讀者結構、培養讀者忠誠度、提高報社工作效率、增加報社廣告效益、與報社無形資產良性互動等特點和優勢，但由於目前報業會員制實施尚處「初級階段」 ，故而存在著目標市場不明確、服務深度不夠、宣傳力度較小、所需資金數額較大、客戶資料較難獲取等問題。By setting out from the relations between accounting standards and business environment and absorbing the prevailing international comments on business combination, put forward several proposals for the draft of business combination standards. there are : distinguish methods under common control ; select purchase or pooling of interests ; determine the validity date ; recognize the purchase cost and relevant fees ; determine the discernable assets and liabilities and their fair value ; determine the value of minorities ; recognize the goodwill, information disclosure. wish the endeavors can help push forward the development of the theory and practice of our accounting on business combination
以會計準則與企業環境的相互關系為出發點，介紹企業合併準則的國際發展動態，針對我國的現實經濟環境和會計環境，對我國企業合併會計準則的制訂從以下幾個方面提出建議：明確共同控制下的企業合併會計處理方法；購買法和權益集合法的選擇；收購生效日的確定；購買成本和相關費用的確認和計量；如何確定購入的可辨認資產和負債及其公允價值；少數股權的價值確定；商譽的處理，建議區分商譽和無形資產；信息披露的要求。分享友人