无形资产
- Other intangible assets for which no amortized expense may be calculated for deduction.
其他不得计算摊销费用扣除的无形资产。 - The Research on the Value Relevance of Intangible Assets in China's Enterprises
我国企业无形资产的价值相关性研究 - A Study on the Intangible Assets and Corporate Performance of Chinese Listed Companies
我国上市公司无形资产与经营业绩相关性研究 - Tax official: yes, it does in the case of transfer of the intangible assets or immovable property.
税务局：对于无形资产和不动产是这样。 - The necessity and reality of management of intangible assets are elaborated and the concrete measures to manage the intangible assets based on current situation are proposed.
阐述了对高校中无形资产进行管理的必要性和现实性，并针对目前高校无形资产管理不善的现状提出了具体的管理措施。 - Analysis and evaluation on intangible assets is an important step in intangible assets management.
无形资产分析评价是无形资产管理的重要环节。 - More companies now consist essentially of intangible assets such as patents plus the value embedded in their brands.
如今，更多公司主要是由专利和品牌附加值等无形资产构成。 - The new China Telecommunications Corporation still enjoys the commercial reputation of "CHINA TELECOM" and its intangible assets.
中国电信集团公司继续拥有“中国电信”的商誉和无形资产。 - Prepare depreciation and amortization for fixed assets and intangible assets;
负责固定资产折旧和无形资产摊销； - The research of the assessment of intangible assets is relatively delayed compared with other assets.
较之其他类资产的评估，我国无形资产评估的研究相对滞后。 - Intangible assets include goodwill, patents, trademarks, copyrights, and franchise.
无形资产包括商誉、专利权、商标、版权，以及专营权。 - Brand as a kind of intangible assets of enterprises and resources, in the special period has become the core competitiveness of enterprises.
品牌作为企业的一种无形资产和资源，在特殊时期已经成为企业的核心竞争力。 - Asset can be divided into tangible and intangible assets.
资产可分为有形和无形资产。 - Intangible assets appear in the balance sheet at their cost.
无形资产在资产负债表中以成本价列示。 - During this time, there are more and more intangible assets created out.
在这一时期，必然有越来越多的无形资产被创造出来。 - The basis of valuation for intangible assets is cost.
评估无形资产的基础是成本。 - Tangible assets: Assets that have physical form, such as plant and equipment opposite of intangible assets.
有形资产：工厂和设备等有具体形状的资产。与无形资产相对。 - The economic benefits related to intangible assets are likely to flow into the enterprise; and;
与该无形资产有关的经济利益很可能流入企业； - The Research on the Effect of Intangible Assets on Earnings Persistence of Listed Companies
上市公司无形资产对盈余持续性影响的研究 - Equals Net cash provided by ( used in) operating activities less Additions to intangible assets and property, plant and equipment.
等同的现金支付为经营活动提供了较少地附加物，无形的资产和财产，厂房和设备。 - Under the conditions of the market economy, enterprises brand is very important intangible assets.
在市场经济条件下，企业的品牌是十分重要的无形资产。 - Goodwill reflects intangible assets, such as the value of a brand.
商誉反映无形资产，如品牌价值。 - Like tangible long-lived assets, the value of the intangible assets is declining during the life of the assets.
与有形长期资产一样，无形资产的价值在资产生命期中不断递减。 - And ( c) the Business Tax on providing services, transferring intangible assets and selling real estate.
及（c）对提供服务、转让无形资产和销售不动产征收的营业税。 - Identifiable and nameable intangible assets;
可盘点和可指名的无形资产； - Intangible assets management companies, in this era of knowledge economy has become more of demonstrating its important role.
企业无形资产的管理，在现今的知识经济时代已经愈发的显现出其重要的作用。 - The intangible assets are more important in the total assets of enterprises with the development of economy and science.
随着经济的发展、科学的进步，无形资产已在企业的资产总额中占有越来越重要的地位。 - The accounting conferment and the measurement are affected at two aspects such as human resources and intangible assets.
会计确认和计量则从人力资源和无形资产的确认与计量进行了具体的探讨。 - The idea that the affirmation theory of the intangible assets improves;
对无形资产的确认理论改进的构想； - An enterprise shall check the service life of intangible assets with uncertain service life during each accounting period.
企业应当在每个会计期间对使用寿命不确定的无形资产的使用寿命进行复核。