Ⅰ 請推薦一篇有關無形資產投資的英文文獻
您好，
無形資產投資(Intangible- assets Investment/ Investment of Intangible Assets)
What is the investment in intangible assets?
Intangible assets refer to investments of investors in order to have the patent rights, non-patent technology, trademarks, land-use rights as an investment. The two sides should agree to determine the amount of the value of intangible assets, but also the need to deal with the document as a basis. Intangible assets to invest, according to the amount of its investment in China's financial system, enterprises should not exceed 20% of registered capital; case the special needs of more than 20% by the relevant departments for examination and approval should be the maximum not more than 30%.
Business investment in intangible assets received, debit, "intangible assets" accounts, credit "paid-up capital" account.
Intangible asset investment is feature: non-investment entities, a long payback period, investment risk, higher return on investment.
What is the intangible asset?
Intangible assets: refers to the business did not have the kind of shape will enable the companies to obtain long-term over-income assets.
(1) and intangible characteristics:
1, there is no physical shape. Usually pass special rights.
2, to bring excess profits.
3, for a long time to play a role. Because it can have long-term.
(2), intangible assets, including:
1, patents
2, know-how
3, the franchise
4, the right to use the premises
5, trademark
6, goodwill
(C), the classification of intangible assets:
1, according to the validity of the points:
(1), a period of intangible assets: the law provides for a maximum validity period, not extended to protect the
(2), no period of intangible assets
2, according to whether or not there may refer to:
(1), there may be referring to the intangible assets: to identify the indivial, separate access. If the patent (business) and so on.
(2), does not refer to the intangible assets: alone can not identify, can not be achieved separately, together with the enterprise can only be purchased net assets. Such as goodwill.
3, according to whether or not protected by law:
(1), the right to assets: protection of the law, such as patents, rights and so on.
(2), the rights of non-assets: protected by law, such as goodwill, know-how.
Analysis of intangible investment:
Investment is the largest investment in intangible assets, long, multi-link, the risks of systems engineering. In a knowledge-based economy under the conditions of intangible assets represent over profitability would be to create a source of competitive advantage.
According to statistics, some of the OECD-the-art enterprise tangible assets and intangible assets ratio has reached 1:2 to 1:3. The United States in 1995, many enterprises intangible assets ratio of 50% to 60%. An enterprise has a number of intangible assets of how much value is high or low technical level and competitiveness of the mark. In our country, not only in the corporate intangible assets in the proportion of the total assets on the low side, but also in the composition of intangible assets, technology assets, in particular low.
Investment management of intangible assets:
Intangible asset investment decision-making methods and decision-making investment in fixed assets the same way. Also need to calculate the decision-making targets. However, it is more complex than the investment in fixed assets. Because:
1, intangible assets are invested in various forms.
2, intangible assets and the investment period has been over-time earnings is difficult to predict.
3, intangible assets increased over the proceeds of uncertainty there.
The day-to-day control of intangible assets: include the following:
1, an increase of intangible assets management
Whether purchased, the self-built, or other inputs, for all legal proceres, according to the actual cost, or by the rating agencies to assess valuation.
2, amortization of intangible assets management
(1) the effective useful life of intangible assets:
① law and the provisions of the contract are valid in accordance with the principles of the short side.
② no legal provisions of the contract, according to the provisions of the contract determine the number of years.
③ not provided for by not less than 10 years to determine the validity.
3, the calculation of the amount of amortization of intangible assets:
= Amortization in the amount of the original price / effective service life
4, the use of intangible assets management:
(1) potential to improve the utilization of intangible assets.
(2) to implement centralized management at different levels. Such as patents, technology must be managed by the technology sector, the franchise, the right to use the site to the proction and marketing departments. Sales by the trademark management, in order to clear responsibility to enhance the effectiveness of the use.
Intangible assets investment accounts and tax-related issues to deal with:
According to the intangible assets to obtain a different way, namely by the following provisions to deal with. "Enterprise Accounting System," the 44th article stipulates: "The business acquired intangible assets, measures should be based on actual costs. Made at the time of the actual cost should be determined in the following way:
(A) acquired intangible assets, according to the actual price paid for the actual cost.
(B) investors into the intangible assets, investment by the parties identified as the value of the actual cost. However, for the first time to issue shares and investors to accept the input of intangible assets, intangible assets should be in the investor's book value as the actual cost.
(C) the business of the debtor to accept non-cash assets to cover liabilities of the acquired intangible assets, or debt-for-entry e to intangible assets, according to the book value of accounts receivable claims to be paid together with the related taxes and fees, as the actual cost. Involved in premium, according to the following provisions of the transferee to determine the actual cost of intangible assets:
1. Receipt of the premium, according to the book value of the debt receivable less the premium, plus related taxes and fees should be paid, as the actual cost;
2. To pay the premium, according to the book value of the debt receivable plus the premium paid and to pay related taxes and fees, as the actual cost.
(D) to non-monetary transactions for the entry of intangible assets, according to the assets of the combined book value should pay the relevant taxes and fees, as the actual cost. Involved in premium, according to the following requirements for entry to determine the actual cost of intangible assets:
1. Receipt of the premium, according to the assets of the combined book value should be recognized in the income and pay less taxes and fees related to the balance of payment of a premium, as the actual cost;
2. To pay the premium, according to the assets of the combined book value should pay the relevant taxes and fees and premium, as the actual cost.
(E) to accept donations of intangible assets, the following provisions shall determine the actual costs:
1. Donation to provide relevant evidence, according to the evidence indicating the amount to be paid together with the related taxes and fees, as the actual cost.
2. Donor did not provide such evidence, according to the following order to determine the actual costs:
(1) the same or similar intangible assets of the existence of an active market, according to the same or similar intangible assets is estimated that the amount of market prices, together with the related taxes and fees should be paid, as the actual cost;
(2) the same or similar intangible assets no active market, according to accept the donation of intangible assets is expected to present value of future cash flows, as the actual cost. "
The 45th article stipulates that: "in accordance with legal proceres to apply for self-developed intangible assets acquired, according to the law made when the registration fee, lawyer fees, as the actual cost of intangible assets. Occur in the course of research and development of materials Cost of personnel directly involved in the development of wages and welfare, development occurred in rent, the cost of borrowing, and so on, into direct current profit and loss. Periods have been included in the cost of research and development costs, and the success of the intangible assets in accordance with the law The right to apply, no longer have been included in the original cost of the capitalization of research and development costs. "
The 47th article stipulates: "The corporate purchase or sell gold to cover the cost of land acquisition of land use rights, not yet in the development or use of the construction project, accounting for intangible assets in accordance with the present system of the period provided for a phased amortization. Room Real estate development companies to develop real estate, land-use rights should be the book value into all development costs; business as a result of the use of land for the construction of a project for their own use, land-use rights to the book value into all-in-progress costs. "
Enterprises with investment from outside of intangible assets, the same non-monetary transaction regulations.
Guoshuifa [1993] No. 149: "Investment in real estate shares, investors accept to participate in the distribution of profits, the share of investment risk, do not levy sales tax." "With regard to equity investment business income tax notice of a number of issues" (Guoshuifa [2000 ] No. 118) article 3, paragraph 1, a "business to business activities of some non-monetary assets of foreign investments, including shares of the company's shareholders for its corporate operations in non-monetary assets to buy shares of company stock allocation should be Investment in the transaction occurs, will be broken down into its fair value based on sales of non-monetary assets and economic investment in the two operations to deal with income tax, calculated in accordance with the provisions of the asset transfer income or loss. "Based on the above provisions to intangible assets outside Investment, from paying business tax, but be required to pay income tax.
希望對您有幫助。
Ⅱ 無形資產 英語怎麼說
無形資產: intangible assets
intangible capital 是無形資本
Ⅲ 無形資產增資
一般情況下，無形資產不得超過注冊資本的20%，若有特殊情形，經過相關部門批准可以超過這個數，但最高不能超過注冊資本的30%
Ⅳ 新會計准則下無形資產的核算變動及其影響翻譯成英文
按原文翻譯：
the change in intangible asset accounting and its impacts under the new accounting rule
the change in intangible asset accounting and related influences caused by the new accounting rule
簡化翻譯:
intangible asset accounting impacted by the new accounting rule
the impact on intangible asset accounting under the new accounting rule
PS: 如果新原則是新修改的原則，可以專以"revised accounting rule"或屬"the revision of accounting rule"來翻譯。
Ⅳ 圍繞無形資產的開發和利用 怎樣用英文翻譯
Around the development and utilization of intangible assets
Ⅵ 增加投資所產生的效果英文怎麼寫
增加投資所產生的效果
[詞典] [經] multiplier effect;
[例句]魯甸縣板栗低產成因分析及增產增效途徑增加投版資所權產生的效果
Analysis on Reasons for Chestnut Low Yield in Ludian County and Measures for Increasing Proction and Proctivity multiplier effect
Ⅶ 求常見的會計分錄英文表達形式（越全越好）
（中文科目是老的叫法）
現金 Cash in hand
銀行存款 Cash in bank
其他貨幣資金-外埠存款Other monetary assets - cash in other cities
其他貨幣資金-銀行本票 Other monetary assets - cashier『s check
其他貨幣資金-銀行匯票 Other monetary assets - bank draft
其他貨幣資金-信用卡 Other monetary assets - credit cards
其他貨幣資金-信用證保證金 Other monetary assets - L/C deposit
其他貨幣資金-存出投資款 Other monetary assets - cash for investment
短期投資-股票投資 Investments - Short term - stocks
短期投資-債券投資 Investments - Short term - bonds
短期投資-基金投資 Investments - Short term - funds
短期投資-其他投資 Investments - Short term - others
短期投資跌價准備 Provision for short-term investment
長期股權投資-股票投資 Long term equity investment - stocks
長期股權投資-其他股權投資 Long term equity investment - others
長期債券投資-債券投資 Long term securities investemnt - bonds
長期債券投資-其他債權投資 Long term securities investment - others
長期投資減值准備 Provision for long-term investment
應收票據 Notes receivable
應收股利 Dividends receivable
應收利息 Interest receivable
應收帳款 Trade debtors
壞帳准備- 應收帳款 Provision for doubtful debts - trade debtors
預付帳款 Prepayment
應收補貼款 Allowance receivable
其他應收款 Other debtors
壞帳准備- 其他應收款 Provision for doubtful debts - other debtors
其他流動資產 Other current assets
物資采購 Purchase
原材料 Raw materials
包裝物 Packing materials
低值易耗品 Low value consumbles
材料成本差異 Material cost difference
自製半成品 Self-manufactured goods
庫存商品 Finished goods
商品進銷差價 Difference between purchase & sales of commodities
委託加工物資 Consigned processiong material
委託代銷商品 Consignment-out
受託代銷商品 Consignment-in
分期收款發出商品 Goods on instalment sales
存貨跌價准備 Provision for obsolete stocks
待攤費用 Prepaid expenses
待處理流動資產損益 Unsettled G/L on current assets
待處理固定資產損益 Unsettled G/L on fixed assets
委託貸款-本金 Consignment loan - principle
委託貸款-利息 Consignment loan - interest
委託貸款-減值准備 Consignment loan - provision
固定資產-房屋建築物 Fixed assets - Buildings
固定資產-機器設備 Fixed assets - Plant and machinery
固定資產-電子設備、器具及傢具 Fixed assets - Electronic Equipment, furniture and fixtures
固定資產-運輸設備 Fixed assets - Automobiles
累計折舊 Accumulated depreciation
固定資產減值准備 Impairment of fixed assets
工程物資-專用材料 Project material - specific materials
工程物資-專用設備 Project material - specific equipment
工程物資-預付大型設備款 Project material - prepaid for equipment
工程物資-為生產准備的工具及器具 Project material - tools and facilities for proction
在建工程 Construction in progress
在建工程減值准備 Impairment of construction in progress
固定資產清理 Disposal of fixed assets
無形資產-專利權 Intangible assets - patent
無形資產-非專利技術 Intangible assets - instrial property and know-how
無形資產-商標權 Intangible assets - trademark rights
無形資產-土地使用權 Intangible assets - land use rights
無形資產-商譽 Intangible assets - goodwill
無形資產減值准備 Impairment of intangible assets
長期待攤費用 Deferred assets
未確認融資費用 Unrecognized finance fees
其他長期資產 Other long term assets
遞延稅款借項 Deferred assets debits
應付票據 Notes payable
應付帳款 Trade creditors
預收帳款 Adanvances from customers
代銷商品款 Consignment-in payables
其他應交款 Other payable to government
其他應付款 Other creditors
應付股利 Proposed dividends
待轉資產價值 Donated assets
預計負債 Accrued liabilities
應付短期債券 Short-term debentures payable
其他流動負債 Other current liabilities
預提費用 Accrued expenses
應付工資 Payroll payable
應付福利費 Welfare payable
短期借款-抵押借款 Bank loans - Short term - pledged
短期借款-信用借款 Bank loans - Short term - credit
短期借款-擔保借款 Bank loans - Short term - guaranteed
一年內到期長期借款 Long term loans e within one year
一年內到期長期應付款 Long term payable e within one year
長期借款 Bank loans - Long term
應付債券-債券面值 Bond payable - Par value
應付債券-債券溢價 Bond payable - Excess
應付債券-債券折價 Bond payable - Discount
應付債券-應計利息 Bond payable - Accrued interest
長期應付款 Long term payable
專項應付款 Specific payable
其他長期負債 Other long term liabilities
應交稅金-所得稅 Tax payable - income tax
應交稅金-增值稅 Tax payable - VAT
應交稅金-營業稅 Tax payable - business tax
應交稅金-消費稅 Tax payable - consumable tax
應交稅金-其他 Tax payable - others
遞延稅款貸項 Deferred taxation credit
股本 Share capital
已歸還投資 Investment returned
利潤分配-其他轉入 Profit appropriation - other transfer in
利潤分配-提取法定盈餘公積 Profit appropriation - statutory surplus reserve
利潤分配-提取法定公益金 Profit appropriation - statutory welfare reserve
利潤分配-提取儲備基金 Profit appropriation - reserve fund
利潤分配-提取企業發展基金 Profit appropriation - enterprise development fund
利潤分配-提取職工獎勵及福利基金 Profit appropriation - staff bonus and welfare fund
利潤分配-利潤歸還投資 Profit appropriation - return investment by profit
利潤分配-應付優先股股利 Profit appropriation - preference shares dividends
利潤分配-提取任意盈餘公積 Profit appropriation - other surplus reserve
利潤分配-應付普通股股利 Profit appropriation - ordinary shares dividends
利潤分配-轉作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares
期初未分配利潤 Retained earnings, beginning of the year
資本公積-股本溢價 Capital surplus - share premium
資本公積-接受捐贈非現金資產准備 Capital surplus - donation reserve
資本公積-接受現金捐贈 Capital surplus - cash donation
資本公積-股權投資准備 Capital surplus - investment reserve
資本公積-撥款轉入 Capital surplus - subsidiary
資本公積-外幣資本折算差額 Capital surplus - foreign currency translation
資本公積-其他 Capital surplus - others
盈餘公積-法定盈餘公積金 Surplus reserve - statutory surplus reserve
盈餘公積-任意盈餘公積金 Surplus reserve - other surplus reserve
盈餘公積-法定公益金 Surplus reserve - statutory welfare reserve
盈餘公積-儲備基金 Surplus reserve - reserve fund
盈餘公積-企業發展基金 Surplus reserve - enterprise development fund
盈餘公積-利潤歸還投資 Surplus reserve - reture investment by investment
主營業務收入 Sales
主營業務成本 Cost of sales
主營業務稅金及附加 Sales tax
營業費用 Operating expenses
管理費用 General and administrative expenses
財務費用 Financial expenses
投資收益 Investment income
其他業務收入 Other operating income
營業外收入 Non-operating income
補貼收入 Subsidy income
其他業務支出 Other operating expenses
營業外支出 Non-operating expenses
所得稅 Income tax一、資產類 assets
現金 cash on hand
銀行存款 cash in bank
其他貨幣資金 other cash and cash equivalent
短期投資 short-term investment
短期投資跌價准備 short-term investments falling price reserve
應收票據 notes receivable
應收股利 dividend receivable
應收利息 interest receivable
應收帳款 accounts receivable
壞帳准備 bad debt reserve
預付帳款 advance money
應收補貼款 cover deficit receivable from state subsidize
其他應收款 other notes receivable
在途物資 materials in transit
原材料 raw materials
包裝物 wrappage
低值易耗品 low-value consumption goods
庫存商品 finished goods
委託加工物資 work in process-outsourced
委託代銷商品 trust to and sell the goods on a commission basis
受託代銷商品 commissioned and sell the goods on a commission basis
存貨跌價准備 inventory falling price reserve
分期收款發出商品 collect money and send out the goods by stages
待攤費用 deferred and prepaid expenses
長期股權投資 long-term investment on stocks
長期債權投資 long-term investment on bonds
長期投資減值准備 long-term investment depreciation reserve
固定資產 fixed assets
累計折舊 accumulated depreciation
工程物資 project goods and material
在建工程 project under construction
固定資產清理 fixed assets disposal
無形資產 intangible assets
開辦費 organization/preliminary expenses
長期待攤費用 long-term deferred and prepaid expenses
待處理財產損溢 wait deal assets loss or income
二、負債類 debts
短期借款 short-term loan
應付票據 notes payable
應付帳款 accounts payable
預收帳款 advance payment
代銷商品款 consignor payable
應付工資 accrued payroll
應付福利費 accrued welfarism
應付股利 dividends payable
應交稅金 tax payable
其他應交款 accrued other payments
其他應付款 other payable
預提費用 drawing expenses in advance
長期借款 long-term loan
應付債券 debenture payable
長期應付款 long-term payable
遞延稅款 deferred tax
住房周轉金 revolving fund of house
三、所有者權益 owners equity
股本 paid-up stock
資本公積 capital reserve
盈餘公積 surplus reserve
本年利潤 current year profit
利潤分配 profit distribution
四、成本類 cost
生產成本 cost of manufacture
製造費用 manufacturing overhead
五、損益類 profit and loss （p/l）
主營業務收入 prime operating revenue
其他業務收入 other operating revenue
折扣與折讓 discount and allowance
投資收益 investment income
補貼收入 subsidize revenue
營業外收入 non-operating income
主營業務成本 operating cost
主營業務稅金及附加 tax and associate charge
其他業務支出 other operating expenses
存貨跌價損失 inventory falling price loss
營業費用 operating expenses
管理費用 general and administrative expenses
財務費用 financial expenses
營業外支出 non-operating expenditure
所得稅 income tax
以前年度損益調整 adjusted p/l for prior year
企業會計准則目錄
Index for Accounting Standards for Business Enterprises
Announced February 2006
Effective 2007 for Listed Companies
1. 企業會計准則－－－－－－－－-基本准則
（Accounting Standard for Business Enterprises - Basic Standard）
2. 企業會計准則第1 號－－－－－－－－-存貨
（Accounting Standard for Business Enterprises No. 1 - Inventories）
3. 企業會計准則第2 號－－－－－－－－-長期股權投資
（Accounting Standard for Business Enterprises No. 2 - Long-term equity investments）
4. 企業會計准則第3 號－－－－－－－－-投資性房地產
（Accounting Standard for Business Enterprises No. 3 - Investment properties）
5. 企業會計准則第4 號－－－－－－－－-固定資產
（Accounting Standard for Business Enterprises No. 4 - Fixed assets）
6. 企業會計准則第5 號－－－－－－－－-生物資產
（Accounting Standard for Business Enterprises No. 5 - Biological assets）
7. 企業會計准則第6 號－－－－－－－－-無形資產
（Accounting Standard for Business Enterprises No. 6 - Intangible assets）
8. 企業會計准則第7 號－－－－－－－－-非貨幣性資產:）
（Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets）
9. 企業會計准則第8 號－－－－－－－－-資產減值
（Accounting Standard for Business Enterprises No. 8 - Impairment of assets）
10. 企業會計准則第9 號－－－－－－－－-職工薪酬
（Accounting Standard for Business Enterprises No. 9 – Employee compensation ）
11. 企業會計准則第10 號－－－－－－－－企業年金基金
（Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund）
12. 企業會計准則第11 號－－－－－－－－股份支付
（Accounting Standard for Business Enterprises No. 11 - Share-based payment）
13. 企業會計准則第12 號－－－－－－－－債務重組
（Accounting Standard for Business Enterprises No. 12 - Debt restructurings）
14. 企業會計准則第13 號－－－－－－－－或有事項
（Accounting Standard for Business Enterprises No. 13 - Contingencies）
15. 企業會計准則第14 號－－－－－－－－收入
（Accounting Standard for Business Enterprises No. 14 - Revenue）
16. 企業會計准則第15 號－－－－－－－－建造合同
（Accounting Standard for Business Enterprises No. 15 - Construction contracts）
17. 企業會計准則第16 號－－－－－－－－政府補助
（Accounting Standard for Business Enterprises No. 16 - Government grants）
18. 企業會計准則第17 號－－－－－－－－借款費用
（Accounting Standard for Business Enterprises No. 17 - Borrowing costs）
19. 企業會計准則第18 號－－－－－－－－所得稅
（Accounting Standard for Business Enterprises No. 18 - Income taxes）
20. 企業會計准則第19 號－－－－－－－－外幣折算
（Accounting Standard for Business Enterprises No. 19 - Foreign currency translation）
21. 企業會計准則第20 號－－－－－－－－企業合並
（Accounting Standard for Business Enterprises No. 20 - Business Combinations）
22. 企業會計准則第21 號－－－－－－－－租賃
（Accounting Standard for Business Enterprises No. 21 - Leases）
23. 企業會計准則第22 號－－－－－－－－金融工具確認和計量
（Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of
financial instruments）
24. 企業會計准則第23 號－－－－－－－－金融資產轉移
（Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets）
25. 企業會計准則第24 號－－－－－－－－套期保值
（Accounting Standard for Business Enterprises No. 24 - Hedging）
26. 企業會計准則第25 號－－－－－－－－原保險合同
（Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts）
27. 企業會計准則第26 號－－－－－－－－再保險合同
（Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts）
28. 企業會計准則第27 號－－－－－－－－石油天然氣開采
（Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and
natural gas）
29. 企業會計准則第28 號－－－－－－－－會計政策、會計估計變更和差錯更正
（Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies
and estimates? and correction of errors）
30. 企業會計准則第29 號－－－－－－－－資產負債表日後事項
（Accounting Standard for Business Enterprises No. 29 - Events occurring after the
balance sheet date）
31. 企業會計准則第30 號－－－－－－－－財務報表列報
（Accounting Standard for Business Enterprises No. 30 - Presentation of financial
statements）
32. 企業會計准則第31 號－－－－－－－－現金流量表
（Accounting Standard for Business Enterprises No. 31 - Cash flow statements）
33. 企業會計准則第32 號－－－－－－－－中期財務報告
（Accounting Standard for Business Enterprises No. 32 - Interim financial reporting）
34. 企業會計准則第33 號－－－－－－－－合並財務報表
（Accounting Standard for Business Enterprises No. 33 - Consolidated financial
statements）
35. 企業會計准則第34 號－－－－－－－－每股收益
（Accounting Standard for Business Enterprises No. 34 - Earnings per share）
36. 企業會計准則第35 號－－－－－－－－分部報告
（Accounting Standard for Business Enterprises No. 35 - Segment reporting）
37. 企業會計准則第36 號－－－－－－－－關聯方披露
（Accounting Standard for Business Enterprises No. 36 - Related party disclosure）
38. 企業會計准則第37 號－－－－－－－－金融工具列報
（Accounting Standard for Business Enterprises No. 37 - Presentation of financial
instruments）
39. 企業會計准則第38 號－－－－－－－－首次執行企業會計准則
（Accounting Standard for Business Enterprises No. 38 - First time adoption of
Accounting Standards for Business Enterprises）
Ⅷ 會計中，無形資產的英文縮寫
會計上：無形資產 的英文名是：Intangible assets，縮寫為I.A.
固定資產 Fixed Assets，正式的縮寫是F.A.
一般為了簡化，回都不寫「.」了，答直接都寫成了FA
寫「.」是表示這是縮寫的意思，這是出於書寫方便美觀的原因。
Ⅸ 如何用英文解釋無形資產
intangible asset
Something of value that cannot be physically touched, such as a brand, franchise, trademark, or patent. opposite of tangible asset.
Related Terms
asset, goodwill, intellectual property
Related Research Articles from the InvestorGuide.com University
Saving
Have extra money lying around? This article tells you why you should save and how much you should save, with specific emphasis on creating an emergency fund, and when to invest in high-risk, high-return ventures.
Introction to Budgeting
Learn how to get your financial house in order. Here we describe the overall approach we recommend: choose a system, calculate your current income and expenses and compare the two, set specific goals and monitor your progress as you work toward them.
Goals and Progress
Continuing the discussion of our simple 7 step budgeting process, this article includes information on how to set goals, and consequently how to achieve them.
參考資料：http://www.investorwords.com/2525/intangible_asset.html
Ⅹ 請提供一篇關於無形資產的英文文獻
無形資產投資(Intangible- assets Investment/ Investment of Intangible Assets)
What is the investment in intangible assets?
Intangible assets refer to investments of investors in order to have the patent rights, non-patent technology, trademarks, land-use rights as an investment. The two sides should agree to determine the amount of the value of intangible assets, but also the need to deal with the document as a basis. Intangible assets to invest, according to the amount of its investment in China's financial system, enterprises should not exceed 20% of registered capital; case the special needs of more than 20% by the relevant departments for examination and approval should be the maximum not more than 30%.
Business investment in intangible assets received, debit, "intangible assets" accounts, credit "paid-up capital" account.
Intangible asset investment is feature: non-investment entities, a long payback period, investment risk, higher return on investment.
What is the intangible asset?
Intangible assets: refers to the business did not have the kind of shape will enable the companies to obtain long-term over-income assets.
(1) and intangible characteristics:
1, there is no physical shape. Usually pass special rights.
2, to bring excess profits.
3, for a long time to play a role. Because it can have long-term.
(2), intangible assets, including:
1, patents
2, know-how
3, the franchise
4, the right to use the premises
5, trademark
6, goodwill
(C), the classification of intangible assets:
1, according to the validity of the points:
(1), a period of intangible assets: the law provides for a maximum validity period, not extended to protect the
(2), no period of intangible assets
2, according to whether or not there may refer to:
(1), there may be referring to the intangible assets: to identify the indivial, separate access. If the patent (business) and so on.
(2), does not refer to the intangible assets: alone can not identify, can not be achieved separately, together with the enterprise can only be purchased net assets. Such as goodwill.
3, according to whether or not protected by law:
(1), the right to assets: protection of the law, such as patents, rights and so on.
(2), the rights of non-assets: protected by law, such as goodwill, know-how.
Analysis of intangible investment:
Investment is the largest investment in intangible assets, long, multi-link, the risks of systems engineering. In a knowledge-based economy under the conditions of intangible assets represent over profitability would be to create a source of competitive advantage.
According to statistics, some of the OECD-the-art enterprise tangible assets and intangible assets ratio has reached 1:2 to 1:3. The United States in 1995, many enterprises intangible assets ratio of 50% to 60%. An enterprise has a number of intangible assets of how much value is high or low technical level and competitiveness of the mark. In our country, not only in the corporate intangible assets in the proportion of the total assets on the low side, but also in the composition of intangible assets, technology assets, in particular low.