intangible fixed assets 中文意思是什麼

intangible fixed assets 解釋
無形固定資產
  • intangible : adj. 1. 觸摸不到的，無實體的，無形的。2. 不可捉摸的，難以確定的，模糊的。n. 無形的東西，不可捉摸的東西。n. -bility ,-bly adv.
  • fixed : adj. 1. 固定的；確定的，不變的，固執的。2. 【化學】凝固的，不易揮發的。3. 〈美口〉（在經濟上）處境…的。4. 〈美俚〉（比賽等）通過作弊預先安排好結果的。
  • assets : （資產）：企業所擁有的資源。
  1. 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。
  2. 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。
  3. 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。
  4. 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。
  5. 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。
  6. Organization expenses is the cost that the enterprise produces during prepare to construct, during including to prepare to construct, personnel salary, office is expended, groom cost, poor travelling expenses, presswork cost, register the cost that register and not plan buy the exchange gains and losses that builds cost, defray such as accrual into fixed assets and intangible assets ; the defray that the renting fixed assets respect improved project place that the improved defray that hires fixed assets is enterprise happening produces

    開辦費是企業在籌建期間發生的費用，包括籌建期間人員工資、辦公費、培訓費、差旅費、印刷費、注冊登記費以及不計入固定資產和無形資產購建成本的匯兌損益、利息等支出；租入固定資產的改良支出是企業發生的在租入固定資產方面的改良工程所發生的支出。
  7. In order to change the situation, around 1999, treasury department released the regulation supplement and accounting rule for allocating impairment of assets reserve on short ? term investment, inventory, receivables, long - term investment, fixed asset and intangible asset to provide some regulations on the impairment of assets accounting

    在這一部分，筆者分別從資產減值的確認時間、確認標準、確認原則、確認方式、以及計量標準、信息披露方式等方面將我國企業會計準則與國際會計準則相比，在詳細的對比中找到了差距。
  8. If of land access predict building of prep above of use fixed number of year, building predict to use fixed number of year, when the clean incomplete that predicts this building, building is worth, ought to consider land use predict to use fixed number of year, be worth obligate as clean incomplete, when waiting for this building, building to discard as useless, in be worth clean incomplete, be equivalent to still the part of value of spendable land access, turn into the value of the building that continues to build, building, if continue no longer, make building, fabric, turn its value into intangible assets to undertake amortize

    假如土地使用權的預計使用年限高於房屋、建築物的預計使用年限的，在預計該項房屋、建築物的凈殘值時，應當考慮土地使用權的預計使用年限，並作為凈殘值預留，待該項房屋、建築物報廢時，將凈殘值中相當于尚可使用的土地使用權價值的部分，轉入繼續建造的房屋、建築物的價值，假如不再繼續建造房屋、建築物的，則將其價值轉入無形資產進行攤銷。
  9. China issued " accounting regulations for business enterprises " in 2000, which enlarged the scope of impairment loss recognized in " accounting regulations for the limited companies " from four items to eight items, except long term investment, the regulation have added other three long - lived asset impairment : fixed assets, assets in building and intangible assets, which give gist to accounting of most long - lived assets impairment in practice

    我國在2000年發布的《企業會計制度》將《股份有限公司會計制度》要求計提的資產減值準備范圍，由四項擴大到八項，除長期投資外又增加了固定資產、在建工程和無形資產三項長期資產的減值準備，使我國企業在大部分長期資產減值會計處理問題上也有了依據可循。
  10. Chapter four is the analysis of working capital. this chapter includes three segments : the analysis of full assets, of fixed assets, and of intangible assets. at the end of the chapter, giving the index of analyzing working capital

    第四部分，營運能力分析，結合營運能力的概念及重要性，從企業資產的總體、固定資產、無形資產和營運能力指標等幾個方面，結合現有會計準則、制度對資產的處理的具體規定，對企業的營運狀況作了分析，並給出分析時應注意的事項。
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