文章论述了无形资产的确认、无形资产计量以及无形资产核算的新思路。
The article discusses the confirmation of intangible assets, intangible assets measurement, and new the ideas of intangible assets accounting.
归属于该无形资产开发阶段的支出能够可靠地计量。
The development expenditures of the intangible assets can be reliably measured.
会计条款中要求：资产必须“用货币量来衡量，并且衡量要有足够的可靠性和依据”。这一条款会影响无形资产（例如品牌）的会计计量。
The accounting need for an asset to be 'measured at a monetary amount with sufficient reliability' would also affect accounting for intangible assets such as brand names.
无形资产包括土地使用权、专利权等，以实际成本进行初始计量。
Intangible assets include land use rights and patents, and are initially recorded at actual cost.
本文分五个部分：第一部分：无形资产的确认与计量。
Part I: Identification and measurement of the intangible assets.
第十二条无形资产应当按照成本进行初始计量。
Article 12 The intangible assets shall be initially measured according to its cost.
第六部分则重点分析了知识经济下特有的无形资产网络域名的确认与计量。
Then the sixth part analyzes the confirmation and the measurement of the network domain name which is the unique intangible in the knowledge economy.
会计确认和计量则从人力资源和无形资产的确认与计量进行了具体的探讨。
The accounting conferment and the measurement are affected at two aspects such as human resources and intangible assets.
在技术类无形资产价值评估中，利润分成率是一个复杂和难以准确计量的参数，目前国内外还没有统一的计量方法。
Profit allocation rate is a complex parameter that is difficult to be measured accurately in evaluation of technical asses, and the current methods are lacking for practicability and comparability.
合并中取得的无形资产，其公允价值能够可靠地计量的，应当单独确认为无形资产并按照公允价值计量。
For any intangible asset acquired in a combination, if its fair value can be measured reliably, it shall be separately recognized as an intangible asset and shall measured at its fair value.
因此本文希望通过对无形资产确认与计量方面的研究，提出对我国会计法规中无形资产核算部分的改进建议。
We hope to make some Suggestions on intangible assets accounting by making research on intangible assets recognition and measurement.
第六部分则重点分析了知识经济下比较有代表性的网络域名与专利权两种无形资产的会计确认与计量。
Then the sixth part analyses the confirmation and the measurement of the network domain name which is the unique intangible in the knowledge economy.
第六部分则重点分析了知识经济下比较有代表性的网络域名与专利权两种无形资产的会计确认与计量。
Then the sixth part analyses the confirmation and the measurement of the network domain name which is the unique intangible in the knowledge economy.
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