无形固定资产形成总额包括矿藏的勘探、计算机软件、娱乐和文学艺术品原件等获得（减处置）价值。
The total tangible assets formation includes the prospecting of minerals, the originals of recreational works and works of literature and arts minus the disposal of them.
有形固定资产包括不动产，房屋，家具，固定设备和器材，同时，无形固定资产包括商标，专利以及商标认可度。
Tangible fixed assets include real estate, buildings, furniture, fixtures, and equipment, whereas, intangible fixed assets include trademarks, patents, and brand recognition.
在资产负债表上，资产应当按照其流动性分类分项列示，包括流动资产、长期投资、固定资产、无形资产及其他资产。
Assets shall be grouped and itemized in the balance sheet according to their nature of liquidity, including current assets, long term investment, fixed assets, intangible assets and other assets.
资产负债表中包含三种资产：流动资产，固定资产，和无形资产。
Three types of assets are included in the balance sheet: current assets, fixed assets and intangible 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。
Long-term assets comprise long-term investments, fixed assets, intangible assets, deferred assets and other long-term assets.
凡是用于增加固定资产和无形资产而发生的各项支出，都是资本的支出。
All expenditures incurred for the increase of fixed assets and intangible assets are capital expenditures.
分析高等学校固定资产和无形资产管理存在的问题，讨论加强资产管理的对策。
This paper analyses the problems in the management of capital assets and immaterial assets in colleges and universities, and discusses the countermeasures of how to strengthen assets management.
企业以外币借款购建的固定资产、无形资产、其他资产、原材料和支付的费用，也可以按该项外币借款的帐面汇率折合人民币价值入帐。
The same applies to fixed assets, intangible assets, other assets and raw materials acquired by the costs and expenses thereof paid for by the joint venture with funds from foreign currency loans.
非货币性资产包括建筑物、机器、设备等固定资产，以及专利权、商标权、非专利技术等无形资产。
The non-monetary assets include such fixed assets as buildings, machines and equipments as well as such intangible assets as patent rights, trademark rights and non-patented technologies.
减值准备是由于外部环境变化而导致的固定资产无形损耗那部分价值。
Depreciation is the value which is physical depletion of transfer for using fixed assets while allowance for declining of fixed assets caused by outside environment variety.
减值准备是由于外部环境变化而导致的固定资产无形损耗那部分价值。
Depreciation is the value which is physical depletion of transfer for using fixed assets while allowance for declining of fixed assets caused by outside environment variety.
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