❶ 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。
❷ 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.
❸ 會計科目中英文對照表
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
❹ 求有關無形資產的外文翻譯
翻譯的可能不太好
無形資產（Intangible Assets）是指企業擁有或者控制的沒有實物形態的可辨認非貨幣性資產。無形資產具有廣義和狹義之分，廣義的無形資產包括貨幣資金、應收帳款、金融資產、長期股權投資、專利權、商標權等，因為它們沒有物質實體，而是表現為某種法定權利或技術。但是，會計上通常將無形資產作狹義的理解，即將專利權、商標權等稱為無形資產。
Intangible Assets (Intangible Assets) is to show enterprise have or have no physical shape control of the identifiable non-monetary Assets. Intangible assets has broad and narrow the points, generalized intangible assets include the monetary funds, accounts receivable, financial assets, long-term equity investment, patent, trademark, etc., because they have no material entity, but performance is a legal right or technology. However, the intangible assets accounting will usually be special understanding, the patent right, trade mark privileges called intangible assets.
❺ 請問誰有國際會計准則38號--無形資產的英文原文
IAS 38
Intangible Assets
as issued at 1 January 2012. Includes IFRSs with a
n effective date after 1 January 2012 but not the I
FRSs they
will replace.
This extract has been prepared by IFRS Foundation s
taff and has not been approved by the IASB. For th
e requirements
reference must be made to International Financial R
eporting Standards.
The objective of this Standard is to prescribe the
accounting treatment for intangible assets that are
not dealt
with specifically in another Standard. This Standar
d requires an entity to recognise an intangible ass
et if, and
only if, specified criteria are met. The Standard a
lso specifies how to measure the carrying amount of
intangible assets and requires specified disclosure
s about intangible assets.
An intangible asset is an identifiable non-monetary
asset without physical substance.
Recognition and measurement
The recognition of an item as an intangible asset r
equires an entity to demonstrate that the item meet
s:
(a)
the definition of an intangible asset; and
(b)
the recognition criteria.
This requirement applies to costs incurred initiall
y to acquire or internally generate an intangible a
sset and
those incurred subsequently to add to, replace part
of, or service it.
An asset is identifiable if it either:
(a)
is separable, ie is capable of being separated or d
ivided from the entity and sold, transferred, licen
sed,
rented or exchanged, either indivially or togethe
r with a related contract, identifiable asset or li
ability,
regardless of whether the entity intends to do so;
or
(b)
arises from contractual or other legal rights, rega
rdless of whether those rights are transferable or
separable
from the entity or from other rights and obligation
s.
An intangible asset shall be recognised if, and onl
y if:
(a)
it is probable that the expected future economic be
nefits that are attributable to the asset will flow
to the
entity; and
(b)
the cost of the asset can be measured reliably
❻ 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
❼ 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
❽ 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。
❾ 無形資產用英語怎麼說 是immaterial assets 還是Intangible asset
Intangible asset 這個是標准說法
❿ 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.