無形資產攤銷 的英文怎麼說
中文拼音 [wúxíngzīchǎntānxiāo]
無形資產攤銷
英文
amorization of intangible a ets- 無 : 無Ⅰ動詞(沒有) not have; there is not; be without Ⅱ名詞1 (沒有) nothing; nil 2 (姓氏) a surn...
- 資 : Ⅰ名詞1 (錢財; 費用) money; wealth; expenses 2 (資質) intelligence; endowment 3 (資格) quali...
- 產 : Ⅰ動詞1 (人或動物的幼體從母體中分離出來) give birth to; be delivered of; breed 2 (創造財富; 生...
- 攤 : Ⅰ動詞1 (擺開;鋪平) spread out 2 (把糊狀食物倒在鍋中攤開) fry batter in a thin layer 3 (分擔...
- 銷 : Ⅰ動詞1 (熔化金屬) melt (metal)2 (除去; 解除) cancel; annul 3 (銷售) sell; market:產銷平衡...
- 無形 : invisible; intangible; imperceptibly; virtually
- 資產 : 1. (財產) property; means 2. (資金) capital fund; capital3. [經] (資金的運用情況) assets
- 攤銷 : abschreibung
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This chapter explained the identification, measurement, amortization and disposure of the intangible assets
這部分的重點討論知識經濟時代情況下無形資產會計的確認、計價、攤銷和披露問題。Amortisation on intangible assets and deferred assets
無形資產遞延資產攤銷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。Amorization of intangible assets
無形資產攤銷Article 12 an enterprise is allowed to deduct the amortized expenditures of intangible assets calculated under the related provisions when calculating the taxable amount of incomes
第十二條在計算應納稅所得額時,企業按照規定計算的無形資產攤銷費用,準予扣除。Although the bottomline of the company was adversely affected by the amortization of intangible assets, it experienced substantial growth to mark record sales in the year
雖然攤銷無形資產導致公司出現虧損,但曙光的經營較過往有實質好轉,營業表現乃歷幾年來最好的一年。The amortization method of intangible assets in corporate financing based new company law
無形資產融資條件下的會計攤銷方法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。Other intangible assets for which no amortized expense may be calculated for deduction
(四)其他不得計算攤銷費用扣除的無形資產。Lastly, the article, provides empirical evidence to prove that intangible assets have value relevance
本章對以歷史成本計價的無形資產的取得和攤銷的價值運動過程進行了核算。All intangible assets shall be averagely amortized periodically over the period benefited from such expenditures and be shown with unamortized balance in accounting statement
各種無形資產應當在受益期內分期平均攤銷,未攤銷余額在會計報表中列示。All intangible assets shall be averagely amortized over the periods benefited from such expenditures and the unamortized balance shall be itemized and shown in financial statements
各種無形資產應當在受益期內分期平均攤銷,未攤銷余額在會計報表中列示。Article 21 an enterprise shall, at least at the end of each year, check the service life and the amortization method of intangible assets with limited service life
第二十一條企業至少應當于每年年度終了,對使用壽命有限的無形資產的使用壽命及攤銷方法進行復核。分享友人