intangible item 中文意思是什麼

intangible item 解釋
無形資產項目
  • 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.
  • item : n. 1. 條，條款，項目，品目，細目。2. （新聞的）一條，一則；（戲劇的）節目。adv. 〈逐條列舉時開頭用〉又，同上。
  1. The study shows the characteristics of goodwill are that : ( 1 ) it is the present value of extra - profit of corporation ( 2 ) it is an intangible assets ( 3 ) it is uncertain and risky ( 4 ) the usage is limit and the formation and variance of value is special compared to other assets. as to the recognition and measurement : ( 1 ) we should conceal combined variance item in combined statement when the goodwill is formed in the mode of controlling combination in order to conform to the international principle ( 2 ) the recognition of self - constructed goodwill is necessary ( 3 ) we should make impairment evaluation to revise amortization when we start to amortize after its first recognition ( 4 ) we attach more importance to un - direct measurement approach on present stage ( 5 ) direct measurement approach can be adopted to self - constructed goodwill, while for goodwill - purchased, it may be reference only, we should adopted un - direct approach to recognize. the accounting process of positive and negative goodwill are that the former should conform to the systematic amortization method.,

    2商譽的確認、再確認與計量： u ）對我國而言，以控股合併方式下形成的外購商譽在合併報表中的處理應遵循國際慣例，取消合併價差項目； （ 2 ）從資產的確認標準以及會計原則等多個角度來看，確認自創商譽非常必要； （ ）商譽在初始確認后，應對購買商譽進行攤銷的同時，並進行商譽的減損評價，使減損評價起到「修正」攤銷的作用： （ 4 ）直接計量法與間接計量法是計量商譽的兩種方法，現階段只能是計量的科學性讓位於計量的難易程度，採用間接法計量商譽； （ 5 ）隨著近年來自創商譽入賬的呼聲日益高漲，若要將自創商譽入賬，顯然只能採用直接計量法計量其價值，而對外購商譽，可以先以直接計量法的計算結果作為重要參考，然後再用間接計量法計算的結果對商譽登記入賬。
  2. Specially in enterprise assets evaluation and item assets evaluation ( intangible assets including trademark right and petent right, etc. buldings and construction machine and equipment land use right ). add speciality in society audit financial accounting, tax consulting

    專業從事企業整體評估和包括專利、商標等在內的無形資產、房屋建築物、機器設備及土地使用權等各類單項資產的評估；專業從事社會審計及財會咨詢、稅務咨詢。
  3. Speciality in hole of enterprise assets evaluation and item assets evaluation ( intangible assets including trademark right, patent right, etc. buildings and construstions, machine and equipment, land use right ) ; and speciality in society audit, financial accounting consulting, tax consulting

    專業從事企業整體評估和包括專利、商標等在內的無形資產、房屋建築用，機器設備及土地使用權等各類單項資產的評估；專業從事社會審計及財會資詢、稅務咨詢。
  4. The object can be a tangible thing, such as a person or a product, or it can be a more intangible item, such as a business transaction, a department in a company, or a payroll period

    對象可以是一個有形的實體（例如一個人或一個產品） ，也可以是一個無形的項目（例如某項業務事務、公司中的某個部門或某個付薪周期） 。
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