intangible asset

A single intangible asset over one million yuan occurred in the report period, if it is recorded with the original value of the assets as the accounting basis, name of the evaluation organization and evaluation method shall be disclosed as well.

在报告期内发生的单项价值在100万元以上的无形资产，若该资产原始价值是以评估值作为入账依据的，还应披露评估机构名称、评估方法。

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Current Situation of appraisal of Intangible Asset and Its Development in China

我国无形资产评估现状及其发展方向

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The enterprise operators, the bond investor, the government agency, the people who design the accounting principles, researcher and various aspects which have relationships all focus on the intangible asset.

企业经营者、投资家、政府机关、会计准则设计主体以及研究者等各方面的相关者都将更多的视线投向了无形资产。

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The society in the future is of knowledge-based economy, under the condition of which intangible asset accounting has to make innovations: to enlarge the coverage of intangible assets;

未来社会是知识经济的社会，知识经济环境下，无形资产会计必须创新：应该扩大无形资产的确认范围；

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What about the leasing of intangible asset?

那租赁无形资产呐?

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Study on the Issues of Intangible Asset Valuation

无形资产评估有关问题的探讨

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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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The trade mark is an intangible asset of every enterprise.

商标是企业的一项无形资产.

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A brand, to an enterprise, is a core as well as an intangible asset.

品牌是企业的无形资产, 它是企业的核心.

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The American universities sports league tournament sports event organized to manage the pattern, the market development mold intangible asset development mold obtains the various countries' universities to approve in particular, and profits from by the very many national universities the utilization.

美国高校体育联赛的赛事组织管理模式，市场开发模式，尤其是无形资产的开发模式，得到了各国高校认可，并被很多国家的高校借鉴运用。

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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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The primary asset must be the principal long-lived tangible asset being depreciated intangible asset being amortized.

主要的资产一定是主要的长命实体的资产被贬值.

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Intangible asset is important component part of total asset.

无形资产是资产总量的重要组成部分。

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Brand advantage: brand effect, intangible asset.

品牌优势: 品牌效应, 无形资产.

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Innovation in accounting system of intangible asset

无形资产会计体制创新探讨

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Conceptually, organization costs are an intangible asset that will benefit the corporation over its entire life.

从概念上讲, 开办费是一项无形资产,它将使公司在其整个存续期受益.

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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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Patent is an important component part of intellectual property and an important intangible asset.

专利是知识产权的重要组成部分,是一种重要的无形资产.

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Intangible Asset Appraisal about Chinese Growth Enterprise

中国创业企业无形资产评估研究

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As an important intangible asset of company, corporate reputation has a positive influence on customer behavior.

作为企业的一项重要的无形资产, 企业声誉对顾客的行为有着非常积极的影响.

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The brand belongs to intangible asset of enterprise and has obtained attention more and more.

品牌作为企业重要的无形资产受到同益广泛的重视.

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Brand is an intangible asset of great importance to media as well as any other enterprises.

品牌是企业重要的无形资产,对媒体也不例外.

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Corporate reputation as intangible asset leading to sustainable competence advantages is attached more importance to.

企业声誉做为一种可以带来持续竞争优势的无形资产,受到越来越多的重视.

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For the first case, the nature is transfer of the intangible asset, so the business tax is exempt provided it is transfer for free.

对第一种情况，其性质是转让无形资产，如果是无偿行为，则不征税。

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As the intangible asset, has the value function.

作为无形资产，具有价值功能。

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Agricultural products brand is an important agricultural intangible asset.

农产品品牌是一项重要的农业无形资产.

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Form of intangible assets, according to the intangible asset amortization costs of 150 %.

形成无形资产的, 按照无形资产成本的150%摊销.

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Study on the Motivating System of Intangible Asset Appraisal in the Technology Market of China

我国技术市场无形资产评估的动力机制研究

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Good will is an intangible asset.

善意为无形之宝.

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Moreover , the paper simply discusses problems concerning intangible asset amortization and information disclosure.

文章还简单介绍了无形资产价值摊销和信息披露所面临的有关问题.

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