查询词典 intangible assets

By means of sorting out and analyzing contrastively legislative precedents of different countries in the world, we know that the civil law system is adapt to the legal capital system, which is limited about the contribution by shareholders, such as labor services and credit; the Anglo-American law system is more flexible, there are some principles ,such as real value, goodwill, pierce the veil on the company, to protect the creditor; Moreover, the objects of the contribution by shareholders in our country are analyzed in details compassing currency contribution and non-currency contribution (tangible assets and intangible assets) contribution.

1通过对比世界各国立法，可以看到：大陆法系国家大多奉行法定资本制，对劳务、信用等出资形式严格限制，英美法系国家则一般对出资内容的规定较灵活，但又辅之以真实价值、善意、揭开公司面纱等原则，用以保障债权人交易安全；(2)股东出资之标的物从总体上可以分为两大类：货币出资和非货币出资(包括有形财产出资和无形财产出资)。

The balance of the tax base of the intangible assets deducted by the amortizing deduction calculated by the relevant provisions during the use term of assets

技术转让成本是指转让的无形资产的净值，即该无形资产的计税基础减除在资产使用期间按照规定计算的摊销扣除额后的余额。

Although company reputation is apodeictic, is great the company assets with correlation, it is measuring the difficulty that evaluates a respect to make however this main intangible assets was not shown in financial forms for reporting statistics.

尽管企业声誉无可置疑的是一项重大和关联的企业资产，它在测量评估方面的困难却使得这项主要的无形资产没有展现在财务报表中。

Increments in equity from revaluation of property, plant and equipment, depletable assets and intangible assets.

凡固定资产、递耗资产及无形资产办理重估增值之数皆属之。

Moreover, intangible assets have special characteristics because of its difference with other tangibles assets.

文中分析了许多不同形式的经济现象或经济特征，区分和鉴别这些经济现象或经济特征有助于界定无形资产。

The State Council announced the "list of the first group of national standard intangible cultural heritages" in May 2006. According to this list and the scope of intangible cultural heritage are divided into 10 specialized catalogues: folk literature; folk music; folk dance; traditional drama; ballad singing; acrobatism and athletics; folk art; traditional craftsmanship; traditional medicine; folk custom.

包括5个方面：口头传说和表述，包括作为非物质文化遗产媒介的语言；表演艺术；社会风俗、礼仪、节庆；有关自然界和宇宙的知识和实践；传统的手工艺技能。2006年5月国务院公布"第一批国家级非物质文化遗产名录"，把非物质文化遗产的范畴具体分为10类：①民间文学；②民间音乐；③民间舞蹈；④传统戏剧；⑤曲艺；⑥杂技与竞技；⑦民间美术；⑧传统手工技艺；⑨传统医药；⑩民俗。

Those listed by UNESCO represent only a small fraction of China's numerous forms of folk art. An ancient civilization with a history of over 5,000 years enjoying cultural diversity created by its 56 ethnic groups, China boasts a wide variety of intangible cultural heritage. It released its first national intangible cultural heritage list in May 2006, incorporating 518 entries.

相对于中国浩如烟海般散落在民间的文化艺术来说，入选UNESCO的这几项只不过是沧海一束。5000多年文明史、56个民族多元文化生态，造就了中国多姿多彩的非物质文化遗产。2006年5月，中国公布了第一批国家级非物质文化遗产名录共518项。

Folk culture and intangible culture relics have always share something in common. The folk culture relics contains rich intangible culture relics, and vice versa.

民俗文物和非物质文化遗产关系密切，二者是你中有我，我中有你的格局。

Chapter 5"The development on the property right system and theories under the influence of intangible property protection", this chapter points out that under the influence of the intangible property right, the property right system lays more emphasize on its openness, enables it compassing more form of property.

第五章&无体财产保护所推动的财产权制度和理论发展&，指出在无体财产权的影响下，财产权制度更加强调其开放性，使其能够包容新的财产形式。

In many enterprises intangible asset is one of the main sources of profits, therefore the accurate measurement of intangible asset influents the profitability of an enterprise.

在很多企业中，无形资产是其获得经济利益的主要来源之一，因此无形资产计量的准确与否会直接关系到一个企业的获利能力。

Warden: That's a beautiful dog, but don't bring her again.

那是条漂亮的狗，但是不要再把她带来了。

You get up in the morning – no hangover!

你第二天早上起来的时候—不会宿醉！