For the following intangible assets, no amortized expense may be calculated.
下列无形资产不得计算摊销费用扣除。
Other intangible assets for which no amortized expense may be calculated for deduction.
其他不得计算摊销费用扣除的无形资产。
Non-current assets also can be intangible assets, such as goodwill, patents or copyright.
非流动资产也可以是无形资产，如商誉、专利或版权。
Taxpayers transferring other intangible assets shall report and pay tax to the local competent tax authorities where the establishment is located.
纳税人转让其他无形资产，应当向其机构所在地主管税务机关申报纳税。
But many services and intangible assets, say a unique patent or a global brand, do not have a market price, so it is hard to estimate what they are worth.
但多数服务及无形资产，比如一个独特的专利或一个全球品牌，并没有市场价格，所以很难估量他们的价值。
Identification of the intangible assets.
第二部分，无形资产的确认。
Any other equity asset: intangible assets, etc.
其他权益类资产：无形资产等。
Long-term assets are classified into tangible assets and intangible assets.
长期资产可以分为有形资产和无形资产。
Long-term % assets are classified into tangible assets and intangible assets.
长期资产可以分为有形资产和无形资产。
The development expenditures of the intangible assets can be reliably measured.
归属于该无形资产开发阶段的支出能够可靠地计量。
However, not all assets which lack physical substance are regarded as intangible assets.
然而，不是所有无实物形态的资产都是无形资产。
Third, it is suggested that Laozihao should be preserved as the intangible assets of the country.
第三，人们认为老字号应该受到保护，因为这是国家的无形资产。
The good relationship between librarians and readers is an important intangible assets of library.
良好的馆员与读者关系是图书馆重要的无形资产。
Analysis and evaluation on intangible assets is an important step in intangible assets management.
无形资产分析评价是无形资产管理的重要环节。
Explain the methods of depreciation and amortisation used for the main fixed and intangible assets.
解释用于主要固定及无形资产的折旧及摊销方法。
Commodity prices refer to the prices of the various types of tangible products and intangible assets.
商品价格是指各类有形产品和无形资产的价格。
The party concerned may also make a decision after appraisal by the intangible assets appraisal agency.
也可以经无形资产评估机构评估后，由当事人议定。
Company resources include tangible assets, like inventory, and intangible assets, like bonds and stocks.
公司资源包括有形资本，就比如货物库存，也包括无形资本，比如债券跟股票等。
It is vital for protecting the rights of holder to determine the profit sharing rate of intangible assets.
确定合理的无形资产利润分成率，对于维护无形资产权利人的合法权益至关重要。
Three types of assets are included in the balance sheet: current assets, fixed assets and intangible 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。
For alienated intangible assets, the original value shall be the actual amount paid based on a reasonable price.
受让的无形资产，以按照合理的价格实际支付的金额为原价。
The hospital"Know-how"is the main component part of hospital intangible assets and the foundation of other intangible assets.
医院非专利技术是医院无形资产的主要组成部分，也是形成医院其他无形资产的基础。
And a large and growing chunk of the value companies create comes in the form of intangible assets such as patents or brands.
这些公司创造价值中一大部分都是如专利及品牌等无形资产，并且其份额亦日趋增长。
The article deals with the problem of managerial strategies over the patent, trademark, trade secret of the intangible assets.
本文主要对无形资产管理中的专利管理策略，商标管理策略和商业秘密管理策略进行了探讨。
The scientific files of enterprises are the quintessence of science and technology and the intangible assets of great value to enterprises.
文章认为企业科技档案是科学技术的结晶，是企业具有重大价值的无形资产。
The article discusses the confirmation of intangible assets, intangible assets measurement, and new the ideas of intangible assets accounting.
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。
In a knowledge-based economy, the enterprises want to enlarge profit and their value, which greatly depends on the value of intangible assets.
在知识经济下，企业盈利能力的扩大和价值的提升，在很大程度上依赖于所拥有的无形资产本身的价值。
Therefore, marketing outlet is not only a passage to realize the conversion of product value, but also the intangible assets of an enterprise.
因此营销渠道既是企业实现产品价值转换的通道，也是企业最重要的无形资产之一。
For intangible assets with a limited service life, its residual value shall be regarded as zero, unless it is under the circumstances as follows.
使用寿命有限的无形资产，其残值应当视为零，但下列情况除外。
For intangible assets with a limited service life, its residual value shall be regarded as zero, unless it is under the circumstances as follows.
使用寿命有限的无形资产，其残值应当视为零，但下列情况除外。
应用推荐