1、

Part Two: This part puts emphasis on the basic theory of Intangible Assets Valuation and Income Approach.

主要论述了无形资产评估的前提、对象和特点以及收益法的基础理论。

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2、

The usual accounting entry for amortization consists of a debit to Amortization Expense and a credit to the intangible asset account.

摊销的一般会计分录由借记摊销费和贷记无形资产账户组成。

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3、

There is no theoretical objection to crediting an accumulated amortization account rather than the intangible asset account, but this method is seldom encountered in practice.

理论上不反对贷记累计摊销账户而非无形资产账户,但这种方法在实践中很少遇到。

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4、

When a company acquires a patent by purchase from the inventor or other holder, the purchase price should be recorded by debiting the intangible asset account, Patents.

当一家公司通过向发明者或其他持有者购买而获得专利权时,购买价格应记到专利权这个无形资产账户。

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5、

Currently intangible assets transfer pricing issue has become increasingly hot issue in both theory and practice.

目前,无论是理论界还是实务界都非常重视无形资产转移定价问题.

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6、

Self-developed intangible assets shall be accounted at actual cost in the development process.

自行 开发的无形资产,应当按开发过程中实际发生的支出数记帐.

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7、

Domiciliary insolvency proceedings Their tangible resources are managed on apanage principle, but their intangible resources are mutual and have communal property rights.

属地管辖权破产程序它们的有形资源可以按照属地原则进行管理,无形资源却是共有的,具有社团产权的特征。

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8、

Intangible property of Chinese colleges and universities competitive sports has huge spaces of studies and development.

中国高校竞技体育无形资产有非常巨大的研究和开发空间.

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9、

With the development of information technology, peasant intermediation will become more flexible , changeable and intangible.

随着信息技术的发展, 农民中介组织将向网络化、虚拟化 、 柔性化方向转变.

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10、

The couple's property form regulated by the present Matrimonial Property Regimes is mostly about the corporeal property, while the intangible property is neglected.

现行夫妻财产制所规定的夫妻财产形式以现实的有形财产为主,无形财产被忽略。

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11、

To the structure of the internal market as the standard, can be divided into wheel axis, multi-core type, mesh type, mixed type and intangible so five large factory-type model.

以内部市场结构为标准,可划分为轴轮式、多核式、网状式、混合式和无形大工厂式等五种模式。形成区域特色产业集群,是实现苏北新型工业化又好又快发展的必要选择。

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12、

The first part is divided into tangible assets control and intangible assets control. The second part is divided into market share analysis on foreign capital and channel control.

第一部分又分为对有形资产和品牌、技术、人才等无形资产的控制,第二部分分为对外资市场占有率的分析和渠道控制,第三部分为对三项主要影响的分析介绍。

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13、

When an adopted suggestion results in intangible benefits, a non-monetary award is granted.

如果被采纳的建议案其成果是有无形的益处, 适用 非 奖金方式的奖赏.

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14、

Many scrambled to centralise their intangible assets – the intellectual property, brands, trademarks and knowhow that account for 80 per cent of the value of big companies – in low-tax countries such as Singapore, Switzerland and the Irish Republic.

很多企业争先恐后地将自己的无形资产集中放在新加坡、瑞士和爱尔兰等低税收国家。对大企业而言,知识产权、品牌、商标以及专有技术等无形资产要占它们公司价值的80%。

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15、

Is the Xia Dynasty an intangible mirage?& A discussion with Mr. Chen Chun

夏代是杜撰的吗&与陈淳先生商榷

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16、

Neither create economic interests, and intangible heritage got inheritance, it is one way of mutual benefit.

既创造了经济利益, 又使非物质遗产得到了传承, 是互惠互利的方式之一.

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17、

Knowledge Intangible Assets Price Making Limitation and Research on Maxam Case

知识类无形资产的定价缺陷探析

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18、

The positive thinker sees the invisible, feels the intangible, and achieve the impossible.

积极的思考者能看见看不见的东西, 摸到摸不到的东西, 实现不可能的东西.

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19、

Long-term assets comprise long-term investments, fixed assets, intangible assets, deferred assets and other long-term assets.

长期 资产包括 长期 投资 、 固定资产 、 无形资产 、 递延资产和其他 长期 资产.

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20、

Violence includes both physical violence, but also intangible violence.

暴力既包括有形暴力,也包括无形暴力。

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