The signification of intangible assets , the expenses on R&D, intangible assets amortization and intangible assets announcement need lo be consummated urgently.
但《无形资产准则》迈出的步伐还远远不够,无形资产的含义、研究开发费用、无形资产摊销和无形资产披露还亟待完善。
In recent years, the transfer pricing of marketing intangibles arose and caught the tax authorities\' attention.
近年来,跨国公司的母公司与境外分公司内部对营销性无形资产的成本扣除与利润分割问题,为各国税务机关所关注。
Identifiable intangible assets accounting is a traditional concept that presents great challenges in China.
在中国，可辨认无形资产会计既是一个老问题，又是一个新问题。
The Course of Accumulative Amortization Offered in Invisible Assets Amortization;
无形资产摊销应设置“累计摊销”科目
The Intangible Asset Amortization Should not all Include the Overhead Charge;
无形资产摊销不该一律计入“管理费用”
Discussion on Innovation of Intangible Assets Amortization -Using Exponential Function y=a~x to Establish Mathematical Model for Intangible Assets Amortization;
论无形资产摊销方法创新——运用指数函数y=a~x建立无形资产摊销数学模型探讨
The straight-line method normally is used for amortizing intangible assets.
摊销无形资产通常用直线折旧法。
The usual accounting entry for amortization consists of a debit to Amortization Expense and a credit to the intangible asset account.
摊销的一般会计分录由借记摊销费和贷记无形资产账户组成。
How to Determine and Share the Invisible Assets Value of Logistics Enterprises;
论物流企业无形资产的价值确定和摊销
On the Valuation and Amortization of Self-development Intangible Assets;
关于自创无形资产计价和摊销方面的几点思考
Analysis of the Acknowledgement,Measurement and Expenditure of Intangible Assets in the Age of Knowledge-Based Economy;
浅析知识经济时代无形资产的确认、计量与摊销
An enterprise shall amortize intangible assets from the time when it is available for use to the time when it is not confirmed as the intangible assets any more.
企业摊销无形资产，应当自无形资产可供使用时起，至不再作为无形资产确认时止。
The Amortization Method of Intangible Assets in Corporate Financing Based New Company Law;
基于新《公司法》无形资产融资条件下的会计摊销方法
All intangible assets shall be averagely amortized periodically over the period benefited from such expenditures and be shown with unamortized balance in accounting statement.
各种无形资产应当在受益期内分期平均摊销，未摊销余额在会计报表中列示。
The systematic write-off to expense of the cost of an intangible asset over its useful life is termed as amortization.
将无形资产的成本在其存续期内系统化地结转到费用叫做摊销。
There is no theoretical objection to crediting an accumulated amortization account rather than the intangible asset account, but this method is seldom encountered in practice.
理论上不反对贷记累计摊销账户而非无形资产账户,但这种方法在实践中很少遇到。
Study on Transfer Pricing of Marketing Intangibles
营销性无形资产的转让定价问题研究
Study on Sponsorship in Marketing the Intangible Assets of the Chinese Olympic Committee;
对中国奥委会无形资产营销中赞助问题的研究
On Offset Disposal of Interior Intangible Asset Transaction in Combined Accounting Statement;
合并会计报表中内部无形资产交易的抵销处理
Depending on the relevant accounting standards, an intangible asset can be written off over time or all at once.
根据相关的会计核算标准，无形资产可逐渐冲销或一次性冲销。
intangible asset
n.1. 无形资产
