intangible and other assets 中文意思是什麼

intangible and other assets 解釋
無形資產及其他資產
  • 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.
  • and : n. 1. 附加條件。2. 〈常 pl. 〉附加細節。
  • other : adj 1 別的，另外的，其他的；不同的 （than; from）; 其餘的；另一個的。2 對方的，對面的，相反的。3 ...
  • assets : （資產）：企業所擁有的資源。
  1. 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。
  2. 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。
  3. 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。
  4. As for the assets other than intangible assets acquired from the acquiree in a business combination ( not limited to the assets which have been recognized by the acquiree ), if the economic benefits brought by them are likely to flow into the enterprise and their fair values can be measured reliably, they shall be separately recognized and measured in light of their fair values

    （一）合併中取得的被購買方除無形資產以外的其他各項資產（不僅限於被購買方原已確認的資產） ，其所帶來的經濟利益很可能流入企業且公允價值能夠可靠地計量的，應當單獨予以確認並按照公允價值計量。
  5. 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。
  6. 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。
  7. In recent years, my consultation business is involved evaluations for intangible assets, such as patent, sole - technique, trade mark, customer relationship etc, and other assets, including estimations for invisible assets of jiangsu nantian group, jiangsu first group, jiangsu huarong group and so on, whic have been obtain distinctive effects, i also proveded sufficient bases fixing price for those enterprises on their shares with a successful issue in the net of jiangsu propert trading and fixing price for their joint venture and cooperation

    近年來，完成的咨詢業務涉及專利、專有技術、商標、客戶關系等無形資產及其他資產的評估，其中對江蘇南天集團、江蘇福斯特集團、江蘇華容集團等無形資產評估取得了明顯的效果，為這些企業股份在江蘇省產權產易網的成功發行以及合資合作提供了充分的作價依據。
  8. Total intangible assets and other assets

    無形資產及其他資產合計
  9. Intangible assets and other assets

    無形資產及其它資產
  10. In this paper, some mathematical methods used to forecast the income of intangible assets are compared, in which we find some mathematical methods ( the forecasting model in time sequence, exponential smoothing estimation method, regressive model ) are not same with the valuing intangible assets, grey model and s - curve model are good to valuing intangible assets. in the base of this, combinatorial model is brought forward in order to make up the limitation of other mathematical me thods

    本文將無形資產收益額的預測方法進行比較，發現常用的預測方法（平均數法、指數平滑法、移動平均法和回歸預測模型）在預測無形資產收益額是存在很大局限性，而灰色預測模型和成長曲線模型能充分放映無形資產的收益曲線，在進行比較的基礎上提出組合預測模型，以彌補各種方法的缺陷。
  11. Taxpayers transferring other intangible assets shall report and pay tax to the local competent tax authorities where the establishment is located

    納稅人轉讓其他無形資產，應當向其機構所在地主管稅務機關申報納稅。
  12. The paper, focused on the widely existing phenomena that technological holders freely invest the scientific and technological achievements and other intangible assets to the parks, but could not form feasible operating mechanism for intangible assets, presents the optimal choice i. e. the technological holders " achievements are invested as capital in the parks to fulfill the truly combination of technology and economy

    本文針對目前我國農業科技園區在建設中普遍存在的技術依託方將科技成果等無形資產無償投入科技園區，難以形成良好的無形資產運行機制的現象，提出了將技術依託方的農業科技成果等無形資產作為資本投入農業科技園區是實現技術與經濟真正結合的最佳選擇。
  13. The growing trend of scientific and technological park in china is very powerful in recent years. agricultural scientific and technological achievements and other intangible assets at parks have been widely and intensively applied. how to effectively play the role of intangible assets in the parks is the key whether the parks could sustain ably develop

    近年來，農業科技園區在我國的發展勢頭很猛，農業科技成果等無形資產在農業科技園區中被廣泛集中地應用，如何有效地發揮無形資產在農業科技園區中的作用是我國農業科技園區能否持續發展的關鍵。
  14. In one aspect, beer trademark has a historical evolvement and development and on the other beer industrial development has increased the distinctiveness, beer trademark is an enterprise ' s intangible assets and carries art, right and reputation values

    縱向的看啤標由低級轉到高級是一個質變過程，而橫向由於啤酒工業的發展，又增加了特殊性，是企業的無形資產，具有藝術、權利和信譽價值。
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