将无形资产的成本在其存续期内系统化地结转到费用叫做摊销。
The systematic write-off to expense of the cost of an intangible asset over its useful life is termed as amortization.
外购无形资产的成本，包括购买价款、相关税费以及直接归属于使该项资产达到预定用途所发生的其他支出。
The cost of outsourcing intangible assets shall include the purchase price, relevant taxes and other necessary expenditures directly attributable to intangible assets for the expected purpose.
在某些公司，有些无形资产，如商标等，可能非常重要，但得到的过程中并没有付出巨额成本。
In some companies, certain intangible assets such as trademarks may be of great importance but may have been acquired without incurring any significant cost.
本文采用管理经济学的方法，利用生产函数和成本函数，建立一个无形资产评估的理论模型，适用于生产技术类的无形资产评估问题的理论分。
In the paper, using production function and cost function, We have set up a theoretic model of intangible assets appraisal by the method of managerial economics.
在开发成本分摊协议下，在开发的无形资产或有形资产中每个参与者接收分享股份的权利。
Under a development CCA, each participant receives a share of rights in the developed intangible(s) or tangible asset(s).
账面价值资产在资产负债表上的价值，换言之，相等于资产的成本减累计折旧公司的净资产值，相等于总资产减无形资产（专利、商誉等）及负债。
The value at which fixed assets are listed in the balance sheet. Effectively the original purchase cost minus any allowance for depreciation.
符合本准则规定的确认条件、构成无形资产成本的部分；
The part meeting the confirmed conditions as prescribed in these Standards and consisting of the cost of intangible assets;
符合本准则规定的确认条件、构成无形资产成本的部分；
The part meeting the confirmed conditions as prescribed in these Standards and consisting of the cost of intangible assets;
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