intangible assets

intangible assets的基本解释

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[经] 无形资产

与intangible assets相关的情景对话

商务外贸/税收

A:

my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it?

我公司马上就要营业了，能介绍一下营业税的知识吗？

B:

I will try my best. Generally speaking ,the business tax is levied on the taxable service ,the transfer of intangible asset and sale of the immovable property within china .

尽我所能吧！一般地说，提供应税业务、转让无形资产和出卖不动产都要交纳营业税。

A:

what do you mean by the taxable services?

什么是应税业务？

B:

they are the definite items stipulated by the law, such as the transportation, construction, finance , insurance and the like .they do not include the processing, repairs, and replacement services, for they are subject to the value added tax.

税法有明确的规定。比如交通运输、建筑安装、金融保险等。不包括加工、修理、修配业务，因为它们要缴增值税。

A:

it is easy to understand the immovable property, but what do you mean by the intangible asset?

不动产好理解，无形资产指什么？

B:

it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on.

指各种专有权，如专利权、专有技术版权、商标等。

A:

what about the tax base?

计税收入如何确定？

B:

in most case, it is the total consideration received, including additional fees and charges.

大多数情况下指全部价款包括价外费用。

A:

does that include the turnover received in advance?

预收的价款也计算在内吗？

B:

yes, it does in the case of transfer of the intangible assets or immovable property .

对于无形资产和不动产是这样。

A:

and what about the donation?

无偿赠送呐？

B:

the donation is taxable in the case of transfer of the immovable property. But the turnover will be assessed by the tax authority.

不动产的无偿赠送要视同销售，不过计税额要经过核定。

A:

what can we do if we receive turnover in the form of foreign currency?

收款是外币怎么办？

B:

you can transfer the foreign currency into Reminbi at exchange rate based upon either the date or the first day of the month, that the Taxable item happened .

按收入当日或当月一日的汇率换算。

A:

how about the tax rate?

营业税税率是多少？

B:

in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%.

一般是3%到达5%，娱乐业是5%到20%。

A:

what you have said is very helpful, thank you.

您说的对我太有帮助了，谢谢！

与intangible assets相关的网络例句 [注：此内容来源于网络，仅供参考]

This is the value of the brand, which is the power of intangible assets!

这就是品牌的价值，这就是无形资产的力量！

During this time, there are more and more intangible assets created out.

在这一时期，必然有越来越多的无形资产被创造出来。

Under the conditions of the market economy, enterprises brand is very important intangible assets.

在市场经济条件下，企业的品牌是十分重要的无形资产。

The third is the development of sports intangible assets.

三是体育无形资产的开发。

Brand name is important part of brand intangible assets of enterprises.

商标名称是品牌的重要组成部分和企业的无形资产。

与intangible assets相关的网络解释 [注：此内容来源于网络，仅供参考]

intangible assets：无形资产

国际公共部门会计准则理事会(IPSASB)已发布了新版国际公共部门会计准则-IPSAS第31号>(Intangible Assets),涵盖了无形资产的会计及披露. 3. 特许公共财务与会计协会(CIPFA)、欧洲资本市场研究所和英格兰及威尔士特许会计师协会(ICAEW)在布鲁塞尔就"经济低迷及其对欧洲公共会计的影响" 联合

intangible assets：资产

一.无形资产(intangible assets)的概念: 无形资产(intangible assets),是指企业拥有或者控中级会计职称中最难的科目是中级会计实务(Accounting Practice),大家都这样说,结果这科就真成了最难的了.

intangible assets：无形财产

Intalox saddle packing 英塔洛克斯鞍形填料 | intangible assets 无形财产 | intangible cost 无形费用

intangible assets：无形资产;名义资产

Insurance value 保险价值 | Intangible assets 无形资产;名义资产 | Intangible value 无形价值

Other intangible assets：其他无形资产

工业产权及专有技术 Industry property rights and proprietary | 其他无形资产 Other intangible assets 31 | 无形资产合计 Total intangible assets 32