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distinctive intangibles
相关语句
  特异无形资产
     So the information about these distinctive intangibles is the key of an enterprise to both the investors in capital market and the rivals in product market.
     资本市场的投资者和产品市场的企业竞争对手都十分关心企业的特异无形资产方面信息。
短句来源
     Based on the resource-based theory,this article analyses the relationship between distinctive intangibles and sustained competitive advantage,and points out the comprehensively current financial accounting model to reflect distinctive intangibles.
     商誉是现行财务会计模式对企业持续竞争优势的综合反映形式,其本质上是现行财务会计模式下无法单独入账的具有有价值性、稀缺性、难以模仿性的企业特异无形资产,商誉的性质实际上是特异无形资产性质的外在综合表现。
短句来源
     Based on these conclusions,the study also argues that the consolidated goodwill composed of distinctive intangibles of the acquired,so the subsequent accounting treatment of consolidated goodwill should be in the light of the value change of distinctive intangibles of the acquired after acquisition.
     合并商誉本质上是被收购企业未入账的特异无形资产,合并商誉的会计处理应该根据并购后被收购企业特异无形资产价值的增减变动情况来确定。
短句来源
  相似匹配句对
     On the Characteristics and Definitions of the Intangibles
     无形资产的本质特征与定义
短句来源
     DISTINCTIVE FUNCTIONS OF CYCLODEXTRIN
     环糊精的特异功能
短句来源
     Distinctive Feature of Universities
     办学特色与制度空间
短句来源
     ProfitAllocation RateforTechnical Intangibles
     技术型无形资产利润分成率评判模型的研究
短句来源
     So the information about these distinctive intangibles is the key of an enterprise to both the investors in capital market and the rivals in product market.
     资本市场的投资者和产品市场的企业竞争对手都十分关心企业的特异无形资产方面信息。
短句来源
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The resource-based theory states that some enterprises can acquire sustainable competitive advantage and excess profits because they have acquired valuable,rare,inimitable distinctive resources.Among the different kinds of resources an enterprise possesses,only part of the intangibles has the potential to acquire sustainable advantage and excess profits.So the information about these distinctive intangibles is the key of an enterprise to both the investors in capital market and the rivals in product market.Disclosing...

The resource-based theory states that some enterprises can acquire sustainable competitive advantage and excess profits because they have acquired valuable,rare,inimitable distinctive resources.Among the different kinds of resources an enterprise possesses,only part of the intangibles has the potential to acquire sustainable advantage and excess profits.So the information about these distinctive intangibles is the key of an enterprise to both the investors in capital market and the rivals in product market.Disclosing it externally will bring both positive and negative effects at the same time.A realistic choice is to disclose this kind of information in the form of internally generated goodwill.

“资源基础论”认为,一个企业能否获得持续竞争优势和超额利润取决于这个企业是否拥有有价值的、稀缺的、难以模仿的特异资源。在企业各类资产中,只有部分特异无形资产具有获取持续竞争优势和超额利润的潜力。资本市场的投资者和产品市场的企业竞争对手都十分关心企业的特异无形资产方面信息。在现行的制度环境下,有关特异无形资产方面的信息属于企业自愿披露的范畴,企业可以根据信息披露对资本市场和产品市场的双重影响,权衡利弊,制定综合的信息披露战略。采用自创商誉的方式披露特异无形资产方面的信息是企业的现实选择。

Based on the resource-based theory,this article analyses the relationship between distinctive intangibles and sustained competitive advantage,and points out the comprehensively current financial accounting model to reflect distinctive intangibles.Based on these conclusions,the study also argues that the consolidated goodwill composed of distinctive intangibles of the acquired,so the subsequent accounting treatment of consolidated goodwill should be in the light of the value change of distinctive...

Based on the resource-based theory,this article analyses the relationship between distinctive intangibles and sustained competitive advantage,and points out the comprehensively current financial accounting model to reflect distinctive intangibles.Based on these conclusions,the study also argues that the consolidated goodwill composed of distinctive intangibles of the acquired,so the subsequent accounting treatment of consolidated goodwill should be in the light of the value change of distinctive intangibles of the acquired after acquisition.

商誉是现行财务会计模式对企业持续竞争优势的综合反映形式,其本质上是现行财务会计模式下无法单独入账的具有有价值性、稀缺性、难以模仿性的企业特异无形资产,商誉的性质实际上是特异无形资产性质的外在综合表现。合并商誉本质上是被收购企业未入账的特异无形资产,合并商誉的会计处理应该根据并购后被收购企业特异无形资产价值的增减变动情况来确定。

 
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