通过实例研究可以发现，公司在有形资产和无形资产交易中，不可避免的面临着双重征税和潜在的税务风险。
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资产分为有形资产和无形资产两类，有形资产的价值来源于人的活劳动，无形资产的价值也来源于人的活劳动，它们的价值都是人类抽象劳动的凝结。
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The carrying amounts of goodwill and intangible assets are given in note 15.
运载的相当数量信誉和无形资产在笔记15被测量.
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The mainest job is the system of analytic evaluation quota that builds intangible assets.
最重要的工作是建立无形资产的分析评价指标体系.
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The cost of intangible assets shall be amortized based on their validity periods.
无形资产之成本,应按照效用存续期限分期摊销.
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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.
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To amortize the intangible assets is the accounting method used to describe the shrinkage.
无形资产摊销便是对损耗进行会计处理的方法.
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Explain the methods of depreciation and amortisation used for the main fixed and intangible assets.
解释用于主要固定及无形资产的折旧及摊销方法.
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Intangible assets is a crystallized collection of science and technology and many other factors.
无形资产是科学技术等多因素的结晶.
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Its extension includes 4 kinds of property right such as the droit of tangible, intangible assets.
其外延包括有形资产的所有权 、 无形资产等四种产权.
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我国加入WTO之后, 我们在无形资产评估方面研究的缺欠暴露无遗.
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