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intangibles
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  无形资产
     On the Characteristics and Definitions of the Intangibles
     无形资产的本质特征与定义
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     The Strategic Status of Intangibles and the Strategic Disclosure of Its Information
     论无形资产的战略地位及其信息的战略披露
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     Talking about the Intangibles Accounting under the Condition of Knowledge Economy
     论知识经济条件下的无形资产会计
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     On Measuring Intangibles Impairment Under Asymmetric Information(Ⅰ)
     信息不对称条件下无形资产减值测度研究(Ⅰ)——信息不对称条件下无形资产减值测度研究与评论
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     Probe into Improving Intangibles Accounting at Knowledge-based Economy Times
     试论知识经济下无形资产会计的改进
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  无形
     The risks of intangibles appraisal and its control
     无形资产评估的风险及控制
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     Indistinct and Comprehensive Evaluation Model for Intangibles
     无形资产评估的模糊综合评判模型探讨
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     Studies on the Portion out of Profit in Intangibles Appraisal
     无形资产评估中利润分成率新模型的探讨
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     The research object of ethnology is ethnic cultures. Ethnic relics are carriers of ethnic cultures. Ethnic relics should be divided into tow kinds:tangibles and intangibles.
     民族学的研究对象就是民族文化,民族文物是民族文化的载体,又可分为有形与无形两类。
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     Logistics capability is a system idea including the tangible logistics capability provided by the function logistics company and the intangibles capability.
     物流能力是一个系统概念,不仅包括有形能力,还包括无形能力。
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  “intangibles”译为未确定词的双语例句
     Among the different kinds of resources an enterprise possesses, only part of the intangibles and capabilities have the potential to acquire sustainable competitive advantage and excess earnings.
     根据“资源基础竞争优势观”,不确认自创商誉不仅是因为自创商誉不符合可计量性、可靠性要素确认标准以及稳健性原则的要求,还因为确认自创商誉会掩盖不同企业经营效率之间的差异,不利于投资者做出正确的投资决策。
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     Immovables and most movables can be objects of title retention except and most movables can be objects of title retention except intangibles, money and consumptive movables.
     不动产与大部分动产皆可成为所有权保留的客体,惟小部分动产如无体物、货币、可消耗物应排除在外。
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     The intangibles differ greatly from the chattels in their management and control.
     无体物与通常意义上的动产在管理和控制上存在重大差异,一般不可能当场占有和控制,不符合抢劫罪的当场取得财物的特征,同样不能成为抢劫罪的对象。
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     The recent studies estimate that by the end of the twentieth century, the book value of tangible assets accounted for only 15% to 20% of companies’ market values, so the tangible assets will be displaced by intangibles values.
     有研究表明,在 21 世纪末,企业账上的有形资产与市值比例会继续向下调整,约为企业市值的 15%至 20%。
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     After the prosperous process of early stage in the transformation,China has been in cycle dilemma of regional development and flows straight to low-quality entrepreneurship. The reason is only emphasizing the tangible infrastructure while overlooking the intangibles.
     中国等转型地区经历了寻租式创业的高速发展阶段后,逐渐滑入低水平重复的模仿性创新困境,区域发展也呈现出恶性循环的迹象,其根本原因在于过度注重资金等硬件因素,而没有及时营造出高科技创业的软环境,致使高科技创业精神未能与地区文化意识形态有效融合,给区域创业、创新带来了诸多限制。
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  intangibles
Until recently, the impairment of long-lived assets and identifiable intangibles was a controversial and unresolved accounting issue.
      
Overall, our findings underscore the importance of "hidden assets" or intangibles in the study of loss firms.
      
Together, these results suggest that investors understand the profitability effects of unrecorded organizational intangible assets and that financial statement analysis can be used to further examine the valuation effects of such intangibles.
      
We examine the profitability and valuation of retail firms identified by suppliers as major customers, using major customer relationships to proxy for unrecorded organizational-capital intangibles.
      
We find that independent appraisers are more likely to be used for revaluations of land and buildings and directors are more likely for investments, plant and equipment and identifiable intangibles.
      
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Goodwill should refer to some invisible elements of value that are favourable to business and make it possible to help enterprises achieve a dominant position and gain super-income. These elements aredifficult to measure in accounting. Goodwill necessary for economic development in our country should be included in the intangibles. We encounter the same difficulties as the western scholarss and have to list the expenses helpful to form goodwill as the period expendi tures. The recognization and measurement...

Goodwill should refer to some invisible elements of value that are favourable to business and make it possible to help enterprises achieve a dominant position and gain super-income. These elements aredifficult to measure in accounting. Goodwill necessary for economic development in our country should be included in the intangibles. We encounter the same difficulties as the western scholarss and have to list the expenses helpful to form goodwill as the period expendi tures. The recognization and measurement of goodwill can't be avoided in selling and buying an enterprise. The value of purchased goddwill is measured by capitalization-of-super-income method which is unscientific in some aspects. The surplus-value method may avoid these troubles and is worth adopting. The purchased goodwill recorded in the books of account should be amortized during a reasonable period and should not remain forever in the books of account.

商誉是指有利于企业经营,能使企业在激烈的竞争中处于优越地位从而使企业获得超额收益,并在会计上难以单独进行计量的各种无形价值元素。商誉不仅在我国存在,而且应该划入无形资产的范围。特别是在企业兼并时,商誉作为效益好的企业的一项资源,就必然成为重新评估和入账的对象。西方国家采用直接法计量购入商誉的价值,由于包括了其他可单独确认和计量的无形资产,或否认其他无形资产能给企业带来超额收益的属性,因而不够科学,而残值法则可以克服直接法的弊端,所计量的商誉成本比较客观,值得我们借鉴和采纳。对计入账簿中的商誉价值,我们也应该在合理的期间内予以摊销,而不应该长期保留在账簿中。

An analysis of traditional opinions on intangiblesdemonstrates that they are deficient in material being irrealizable in values and independent of values. The intangibles are characterized by legally ensured or permitted rights or privileges owned by enterprises, which should have superiority and monopoly and bring to enterprises super-gain; high uncertaintyof the super-gain. Also, their commercial values depend upon the amount of super-gain brought; their cost should be compensated for in some accounting...

An analysis of traditional opinions on intangiblesdemonstrates that they are deficient in material being irrealizable in values and independent of values. The intangibles are characterized by legally ensured or permitted rights or privileges owned by enterprises, which should have superiority and monopoly and bring to enterprises super-gain; high uncertaintyof the super-gain. Also, their commercial values depend upon the amount of super-gain brought; their cost should be compensated for in some accounting periods; the intangibles manifest mainly in the form of achievements of science and technology, and are closely related to research and developmentactivities of enterprises. In the end of this paper, intangibles are defined.

无形资产具有与其他资产一样的缺乏实物形态以及价值难以实现和无法归类等特点。论述了无形资产的本质特征为:无形资产是企业所拥有的得到法律保证和允许的某些权利或特权;这些权利或特权必须具有优越性和独占性,能给企业带来超额收益;无形资产给企业带来的收益具有高度的不确定性;无形资产的商业价值取决于它给企业带来超额收益的多少;无形资产的成本价值应在若干会计期间得到补偿;无形资产的主要表现形式是与企业的研究和开发活动具有密切联系的知识与科技成果。总之,无形资产是指不具有实物形态,能为企业提供某种优越性、独占性权利和特权,从而给企业带来超额收益的固定资产。

The economic condition of accounting will be changed by coming of intellective eco-nomics. The comprising and measuring base of assets, amortizing method of intangibles, andprinciple and method of measuring revenue and outlay will be changed, too. Therefore, theconventional accounting must innovate so it can fit for the change.

知识经济改变了会计的客观经济条件,使现有的会计体系面临一系列挑战。知识经济改变了资产的结构和资产计量基础,对无形资产的摊销方法、收入和费用的确认原则和方法都提出了挑战。因此,传统的会计体系必须进行创新,以适应知识经济的到来。

 
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