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Except Yuanqi , all things had form, boundary, sideand beginning and end.

他认为天地万物都是有形有象的,而作为宇宙本原的元气,则是无形无象的;宇宙间的具体事物都是有固定的属性,也要受到其他物的限制,而元气则是"混全之称";一切具体事物都是有生有灭的,而元气则是无始无终、无生无灭的;元气的运动变化,聚散化生并不影响元气的总量,正如能量守恒定律一样;性也为元气所固有。

Monotheistic as the writer is throughout his work, he evinces an acquaintance with Greek thought and philosophical terms (he calls God "the Author of beauty": 13:3; styles Providence pronoia: 14:3; 17:2; speaks of oule amorphos,"the formless material" of the universe, after Plato's manner: 11:17; numbers four cardinal virtues in accordance with Aristotle's school: 8:7; etc.), which is superior to anything found in Palestine.

一神教的作者是他的工作,他表现出一个熟人同希腊的思想和哲学术语(他所谓的上帝"作者美":十三时03分;风格普罗维登斯pronoia : 14时03 ; 17点02 ;谈到oule amorphos "的无形物质"的宇宙,在柏拉图的方式: 11点17分;号码四项基本原则美德按照亚里士多德的学校:八时07等),这是优於任何发现在巴勒斯坦。

At last, we analyzed the responsibility form in law of infracting the right of goodwill and the suited rule of it. And analyzed the character of the suited rule of the hurt and atonement responsibility, i.e. we must pay attention to the lost of goodwill as an intangible assets. We also give the way to calculate the lost of goodwill.

最后分析了侵害商誉权的法律责任方式及法律责任的具体适用规则,着重分析了损害赔偿责任适用上的特点,即应兼顾对商誉作为无形财产的损失的赔偿,还分析了商誉损失的计算方法。

Pass the textual research, gained main conclusions as follows:(1)The reputation no longer belongs to the category of immaterial assets because it can't recognized;(2)After the beginning reputation, amortize the purchased goodwill and carry on a reputation to decrease an evaluation, make to decrease an evaluation to have the "revise" amortizes of function;(3)Based on the standpoint of development, this paper inclines toward to confirmed the self establishes goodwill.

通过本文的研究,得到以下主要结论:(1)商誉因其不可辨认性而不再属于无形资产的范畴;(2)商誉在初始确认后,应对外购商誉进行摊销的同时,并进行商誉的减损评价,使减损评价起到&修正&摊销的作用;(3)本文以发展的观点,倾向于对自创商誉应予确认。

The lofty trees, the copses, the heaths, the branches rudely interlaced, the tall grass, exist in a sombre manner; the savage swar ming there catches glimpses of sudden apparitions of the invisible; that which is below man distinguishes, through the mists, that which is beyond man; and the things of which we living beings are ignorant there meet face to face in the night.

那些大树,那些丛林,那些灌木,那些相互纠结的树枝,高深的草丛,形成一种幽晦的环境,荒野中蠕蠕攒动的生物在那里瞥见无形者的突然出现,在人之下者在那里透过一层迷雾,看见了在人之上者,我们生人所不知道的种种东西,夜间在那里会集。

Article 26 Long term investments of enterprises with foreign investment represent capital injected into other enterprises for a period of more than one year and include cash on hand, tangible and intangible assets and shares and debentures not expected to be realized within one year from the balance sheet date.

第二十六条外商投资企业的长期投资,是指向其他单位投出的期限在一年以上的资金,包括直接向其他单位投出的现金、实物和无形资产,以及购入的不准备在一年以内变现的股票和债券。

Asset valuation of our country began later than western countries, although develops quickly, but compare with the developed countries it still exist many differences in above-mentioned aspects:Purpose of evaluation are limited, the main purpose of patent valuation in our country are for the patent property's cost amortisation, trade and investment, besides, neglecting the purpose of patent evaluation a service management and litigation;The application of evaluation theories are subjected to a limit, the method we commonly use is income method, the world well-known evaluation organizations pay more attention to a lately theoretical application;Evaluation standards are established lagard, on the countrary, the International Valuation Standards, The Uniform Standards of Professional Appraisal Practice and the European Valuation Standards were all established very early,and have already become a careful and reasonable structure system after emendations, but the valuation standards of China does't shows the relation between accounting standards now, demand of valuators' responsibility are too brief, having no restriction to definitude the type of value, and the regulation of valuation methods of Intangible Assets is not comprehensive;The lawmaking isn't complete, our country has no complete lawmaking to carry on rules and regulations to the non-cash's property, patent infringement control are inadequate, and excessively restrict patent property contributed form.

我国资产评估行业起步较晚,虽然发展迅速,但经比较研究发现,在上述方面与发达国家仍存在很大差异:评估目的相对狭窄,我国主要以专利资产成本摊销、交易和投资为目的进行评估,忽视了专利服务管理和诉讼为目的的评估;评估理论应用受限,我国主要应用收益法,世界知名评估机构更注重新理论的应用;评估准则制定落后,无论是国际评估准则、美国评估准则还是欧洲评估准则,都制定较早,并多次修订已形成严密的结构体系,而我国在评估准则中未体现与会计准则的关系,对评估师执业责任的要求过于简练,没有对价值类型加以明确,对无形资产评估方法的规范也不详细;立法不完善,我国没有相对完善的立法对非现金出资进行规制,对专利侵权控制力不够、专利出资形式限制过多。

This series of paintings try to display intangible vision with the tangible hand by using "hand"-- his most elementary and simplest communication tool – as the carrier.

孙刚是个真实而赋有梦想的艺术家,他透过独特的视角在架上绘制心中的幻境,这组系列是他以最本色最简单的沟通工具---&手&作为载体,以手的有形来表达幻境的无形。

In Taylor 's hypothesis, material and spiritual stimulation, disciplinary and cultural management,visible and invisible environments are integrated successfully. Plenty of ideas about "social man" and "self-actualizing man" are enabling it to be "new economic man", which is sharply different from classical "economic man" i...

泰罗的&经济人&假设体现了物质刺激与精神刺激,外在刺激与内在刺激的结合;制度管理与文化管理,刚性管理与柔性管理的统一;硬环境与软环境,有形环境与无形环境的融合,蕴含了丰富的&社会人&、&自我实现人&的思想,本质上已区别于以往时代的&古典经济人&,成为&新经济人&。

In Taylor's hypothesis, material and spiritual stimulation, disciplinary and cultural management,visible and invisible environments are integrated successfully. Plenty of ideas about "social man" and "self-actualizing man" are enabling it to be "new economic man", which is sharply different from classical "economic man" in essence.

泰罗的&经济人&假设体现了物质刺激与精神刺激,外在刺激与内在刺激的结合;制度管理与文化管理,刚性管理与柔性管理的统一;硬环境与软环境,有形环境与无形环境的融合,蕴含了丰富的&社会人&、&自我实现人&的思想,本质上已区别于以往时代的&古典经济人&,成为&新经济人&。

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