⑴ 那位好心人幫我翻譯下摘要謝謝拉~~~急``
The 21st century will be the intangible asset century, enterprise's core competitiveness will rely on more and more intangible asset, the intangible asset appraisal's importance will accept day after day for the enterprise, the intangible asset appraisal has also become in a property appraisal key point. At the same time, because intangible asset's invisible and the appraisal present late, the intangible asset in our country are also in a property appraisal difficulty. In the intangible asset appraisal has some distorted phenomenon, but appraises distorts, will mislead the investment decision, will harass the market economy order, will have the very disadvantageous influence to our country economic development. This article first has made some broad introctions to the intangible asset and the appraisal, then the difficult question which exists in view of the appraisal process in has concted the research.
無形資產；Intangible asset
無形資產評估；Intangible asset appraisal
折現率；Discount rate
收益法 Income law
⑵ 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。
⑶ 英語文章翻譯
原文翻譯如下：（請自己修改）
在針對這一點，已為bwy有趣的研究初步嚴密凈值的門檻，在成立貸款協議。這種分析很可能會相當有幫助，在更好地了解如何收入自動梯沖突的解決機構。然而，有關數據的初步公約緊張的費用可能獲得。
的作用，無形資產排除在凈值公約很可能來源於一種略為不同的機構間的沖突，比所涉及的收入自動扶梯。如上所述，債權人可以關心經理人作出投資決定揭露該公司的現金流量（因此，債權人的債權） ，以更大的風險。無形資產普遍獲得他們的價值，從未來現金流量和投資機會，並且可以也相當流動性。這樣，其他的東西，平等，現金流量，以產生的無形資產的預計將更多的風險，比有形資產。
使用無形資產排除的規定，很可能各有不同的公司，視乎有關強度公認的無形資產，並重視無形資產，在商業model.3公司與數無形的資產負債表或者發展他們的無形資產內部（因此這些支出不大寫） ，已取得的無形資產，但先前寫下來，或根本不依賴於無形資產作為一個生產要素。對於此類公司，債權人可能會覺得安慰排除無形資產，從凈值的公約來約束經理人的能力，改變該公司的資產組合，而代以遠離有形資產和無形資產的走向，或制約的能力，獲得額外的疲弱通過收購無形資產與股本或債務。在其他換言之，債權人，實際上可能更傾向於更大程度的保守主義為這些公司比目前的財務報告的規則。
公司擁有大量的無形資產在資產負債表內已取得的無形資產以前也可能嚴重依賴無形資產作為一個生產要素。對於這些公司的債權人可能更喜歡包括無形資產在凈資產盟約的原因有兩個。首先，有形資產凈值可能不是一個特別相關的度量的財務狀況時，很大一部分公司的資產是無形資產;此類公司，債權人可能會要取得的決定的權利時，無形資產大大受損。第二，債權人可有興趣在看到該公司轉換無形資產有形資產隨著時間的推移;無形資產攤銷，或寫下來隨著時間的推移，公司必須收回這些收入的影響，在現金流量或其他有形資產，以避免失去公約疲弱。
⑷ 國際會計准則38號無形資產 幫幫忙翻譯下啊
請你參照中國注冊會計考試用書-無形資產那一章，基本就是翻譯了上面的
⑸ 會計論文中的英語翻譯,高手請進!!!
標題：Comparison and Accounting Operation of the Confirmation and Measurement of Intangible Asset under the New and Former Accounting Standards
Key words: Intangible Asset (I.A.)
Confirmation and Measurement確認計量
Comparison of Accounting Standards會計准則比較
accounting operation會計處理
Abstract: Along with the continuously progress of the Glob-integration in the world economy, our accounting system for business enterprises should also be geared to international norms. To fit the development of China』s economy, The Accounting Standards for Business Enterprises (ASBEs) has been revised by the Ministry of Finance and formally put into practice since January 1, 2007 , with some remarkable changes in respect of the Intangible Asset (I.A.). In order to properly understand and perform accounting operation, it is particularly important to compare the changes in terms of the confirmation and measurement of I.A.. The ASBEs fully exhibit our unanimous accounting system with the international accounting principle, thus having significant meaning for perfecting our accounting system of business enterprises, improving quality of accounting information and speeding up the internationalization of China』s economy.
The further revised Accounting Standards for Business Enterprises No.6 --Intangible Asset shows a remarkable change in the intangible asset. In the paper, contrasts are made from two angles: the one is the changes in the confirmation and original measurement of I.A,; the other is the change in the subsequent measurement of I.A., as compared the new ASBEs with the former Standards about the changes of intangible asset. Also a study is concted on the accounting operation under the new ASBEs , while an evaluation on the new edition is finally presented, including the author』s opinions on both of the positive effects and the shortages of the new ASBEs, aiming at deeply studying and properly holding the accounting method.
⑹ 如何翻譯：無形資產 無形資產評估 重置成本法 收益現值法 現行市價法 謝謝！
無形資產Immaterial assets
無形資產評估Immaterial assets valuation
重置成本法Replacement cost method
收益現值法內Income current value method
現行容市價法Current market price method
⑺ 無形資產外文文獻翻譯及中文翻譯
推薦到OA圖書館查詢。輸入英文關鍵詞即可。
⑻ 無形資產會計論文摘要翻譯
Sorry,I do not know.
找個軟體翻譯會比較好的.
⑼ 無形資產會計文求翻譯（不要自動翻譯的）
1. Intangible assets recognized too narrow. 《會計准則》規定予以確認的無形資產只包括專利權、非專利技術、商標權、著作權、土地使用權、特許權，以及購入的商譽，企業自創的商譽不能加以確認。 "Accounting Standards" to confirm the provisions of intangible assets include only patents, non-patent technology, trademarks, rights, land use rights, concessions, as well as purchased goodwill, business-generated goodwill can not be confirmed. 隨著知識經濟時代的到來，科學技術在經濟增長中的貢獻率將越來越高，知識成為經濟增長的決定性因素，以知識為基礎的無形資產將日益成為企業未來現金流量與市場價值的主要動力。 With the advent of the era of knowledge economy, science and technology in economic growth in the contribution rate will be higher and higher, knowledge becomes the decisive factor of economic growth, knowledge-based intangible assets will increasingly become the company's future cash flow and market value of the main power. 在高新技術企業，衡量企業價值的主要標志不再是物質資源的多少，而是無形資產的多少。 In the high-tech enterprises, the main indicator to measure corporate value is no longer the amount of material resources, but the amount of intangible assets. 比如美國微軟公司，其賬面價值遠不及通用汽車公司一家的賬面價值，但其產值和利潤卻超過了美國三大汽車公司的總和，這不能不歸功於微軟公司的自創商譽。 For example the United States, Microsoft, far less than its book value, and General Motors, one of the book value, but its output value and profit is more than the U.S. Big Three auto companies combined, which can not but thanks to Microsoft's reputation of his own creation. 同樣，我國也有類似的高科技企業，但由於《會計准則》不確認白創商譽，會使得這類企業價值不能得到全面反映。 Similarly, China has a similar high-tech enterprise, but because of "accounting standards" does not recognize the white record goodwill, would make the value of such enterprises can not be fully reflected. 除此之外，在知識經濟環境下，還有很多新興的無形資產，如ISO9000質量體系認證、環境管理體系認證、綠色食品標志使用權等。 In addition, in the knowledge-based economy, there were a lot of new intangible assets, such as the ISO9000 quality system certification, environmental management system certification, green food, the right to use such marks. 最普遍、眾多會計學者討論最多的就是人力資源。 The most common, a large number of accounting academics to discuss the most is human resources. 知識經濟時代，企業之間的競爭實質上是人才的競爭，企業對人力資源上的投入將會越來越多，如不及時加以確認和計量，將導致會計信息嚴重失真。 Era of knowledge economy, competition among enterprises is essentially a competition for talent, business investment in human resources will be more and more, if not to be identified and measured, will lead to a serious distortion of accounting information.
2.無形資產價值的計量缺乏合理性。 2. The lack of measurement of the value of intangible assets is reasonable. 對於自行開發並依法申請取得的無形資產，僅將其開發成功後為取得專利所發生的直接費用——注冊費和律師費等資本化，作為無形資產的入賬價值，而對於其主要的研究開發費用則作為當期費用，計入當期損益。 For the self-developed and acquired intangible assets in accordance with law to apply only after the success of its development took place in order to achieve the direct costs of the patent - the registration fee and legal fees capitalized as intangible assets recorded value, and for its main research and development fees are as current costs, included in current profit and loss. 這樣處理使得企業自創無形資產成本不能得到全部確認，同時也不符合收益和費用配比的原則。 This allows businesses create their own deal with the cost of intangible assets can not get all the recognition, while not in line with the principle of matching revenue and expenses. 大多數無形資產在尚未開發成功的會計期間里可能不產生任何收益，卻要負擔大量的研究和開發費用，而開發成功以後的受益會計期間僅攤銷少量的申請、注冊費用，這顯然很不合理。 Most of intangible assets in the accounting period has not yet successfully developed probably not generate any revenue and have to pay a lot of research and development costs, while the successful development of future benefit from the amortization of the accounting period was only a small number of application, registration fee, which is obviously very reasonable.
The traditional model of intangible assets allows businesses to identify and measure intangible assets on the book can not completely reflect the business owners of all intangible assets, this area is not concive to measuring the true value of business; the other hand, is not concive to investors to understand the business of intangible assets composition as well as the intangible aspects of scientific research and technical content of the high and low, thereby recing the objectivity of accounting information of enterprises and relevant.
⑽ ~~~~·····幫我翻譯成日文，江湖救急，求日語高手。有關無形資產售匯付方面
一、ノ來ーハウ支給源の外貨
（一）特許費用の外貨
1、書き物申し出
2、契約または協議書
3、領収書またはお支払い依頼書
4、國の特許管理局から発行した「特許実施許可契約謄本」
5、対外経済貿易管理局が発行した「技術および設備導入契約登記有効證書」又は「技術輸入許可書」又は「技術輸入登記證明書」
6、「技術輸入契約データ表」
7、納稅レシート