⑴ 那位好心人帮我翻译下摘要谢谢拉~~~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.
无形资产;Intangible asset
无形资产评估;Intangible asset appraisal
折现率;Discount rate
收益法 Income law
⑵ 新会计准则下无形资产的核算变动及其影响翻译成英文
按原文翻译:
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
简化翻译:
intangible asset accounting impacted by the new accounting rule
the impact on intangible asset accounting under the new accounting rule
PS: 如果新原则是新修改的原则,可以专以"revised accounting rule"或属"the revision of accounting rule"来翻译。
⑶ 英语文章翻译
原文翻译如下:(请自己修改)
在针对这一点,已为bwy有趣的研究初步严密净值的门槛,在成立贷款协议。这种分析很可能会相当有帮助,在更好地了解如何收入自动梯冲突的解决机构。然而,有关数据的初步公约紧张的费用可能获得。
的作用,无形资产排除在净值公约很可能来源于一种略为不同的机构间的冲突,比所涉及的收入自动扶梯。如上所述,债权人可以关心经理人作出投资决定揭露该公司的现金流量(因此,债权人的债权) ,以更大的风险。无形资产普遍获得他们的价值,从未来现金流量和投资机会,并且可以也相当流动性。这样,其他的东西,平等,现金流量,以产生的无形资产的预计将更多的风险,比有形资产。
使用无形资产排除的规定,很可能各有不同的公司,视乎有关强度公认的无形资产,并重视无形资产,在商业model.3公司与数无形的资产负债表或者发展他们的无形资产内部(因此这些支出不大写) ,已取得的无形资产,但先前写下来,或根本不依赖于无形资产作为一个生产要素。对于此类公司,债权人可能会觉得安慰排除无形资产,从净值的公约来约束经理人的能力,改变该公司的资产组合,而代以远离有形资产和无形资产的走向,或制约的能力,获得额外的疲弱通过收购无形资产与股本或债务。在其他换言之,债权人,实际上可能更倾向于更大程度的保守主义为这些公司比目前的财务报告的规则。
公司拥有大量的无形资产在资产负债表内已取得的无形资产以前也可能严重依赖无形资产作为一个生产要素。对于这些公司的债权人可能更喜欢包括无形资产在净资产盟约的原因有两个。首先,有形资产净值可能不是一个特别相关的度量的财务状况时,很大一部分公司的资产是无形资产;此类公司,债权人可能会要取得的决定的权利时,无形资产大大受损。第二,债权人可有兴趣在看到该公司转换无形资产有形资产随着时间的推移;无形资产摊销,或写下来随着时间的推移,公司必须收回这些收入的影响,在现金流量或其他有形资产,以避免失去公约疲弱。
⑷ 国际会计准则38号无形资产 帮帮忙翻译下啊
请你参照中国注册会计考试用书-无形资产那一章,基本就是翻译了上面的
⑸ 会计论文中的英语翻译,高手请进!!!
标题: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确认计量
Comparison of Accounting Standards会计准则比较
accounting operation会计处理
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 如何翻译:无形资产 无形资产评估 重置成本法 收益现值法 现行市价法 谢谢!
无形资产Immaterial assets
无形资产评估Immaterial assets valuation
重置成本法Replacement cost method
收益现值法内Income current value method
现行容市价法Current market price method
⑺ 无形资产外文文献翻译及中文翻译
推荐到OA图书馆查询。输入英文关键词即可。
⑻ 无形资产会计论文摘要翻译
Sorry,I do not know.
找个软件翻译会比较好的.
⑼ 无形资产会计文求翻译(不要自动翻译的)
1. Intangible assets recognized too narrow. 《会计准则》规定予以确认的无形资产只包括专利权、非专利技术、商标权、著作权、土地使用权、特许权,以及购入的商誉,企业自创的商誉不能加以确认。 "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. 随着知识经济时代的到来,科学技术在经济增长中的贡献率将越来越高,知识成为经济增长的决定性因素,以知识为基础的无形资产将日益成为企业未来现金流量与市场价值的主要动力。 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. 在高新技术企业,衡量企业价值的主要标志不再是物质资源的多少,而是无形资产的多少。 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. 比如美国微软公司,其账面价值远不及通用汽车公司一家的账面价值,但其产值和利润却超过了美国三大汽车公司的总和,这不能不归功于微软公司的自创商誉。 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. 同样,我国也有类似的高科技企业,但由于《会计准则》不确认白创商誉,会使得这类企业价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,在知识经济环境下,还有很多新兴的无形资产,如ISO9000质量体系认证、环境管理体系认证、绿色食品标志使用权等。 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、众多会计学者讨论最多的就是人力资源。 The most common, a large number of accounting academics to discuss the most is human resources. 知识经济时代,企业之间的竞争实质上是人才的竞争,企业对人力资源上的投入将会越来越多,如不及时加以确认和计量,将导致会计信息严重失真。 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.无形资产价值的计量缺乏合理性。 2. The lack of measurement of the value of intangible assets is reasonable. 对于自行开发并依法申请取得的无形资产,仅将其开发成功后为取得专利所发生的直接费用——注册费和律师费等资本化,作为无形资产的入账价值,而对于其主要的研究开发费用则作为当期费用,计入当期损益。 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. 这样处理使得企业自创无形资产成本不能得到全部确认,同时也不符合收益和费用配比的原则。 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. 大多数无形资产在尚未开发成功的会计期间里可能不产生任何收益,却要负担大量的研究和开发费用,而开发成功以后的受益会计期间仅摊销少量的申请、注册费用,这显然很不合理。 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 ~~~~·····帮我翻译成日文,江湖救急,求日语高手。有关无形资产售汇付方面
一、ノ来ーハウ支给源の外货
(一)特许费用の外货
1、书き物申し出
2、契约または协议书
3、领収书またはお支払い依頼书
4、国の特许管理局から発行した「特许実施许可契约誊本」
5、対外経済贸易管理局が発行した「技术および设备导入契约登记有効证书」又は「技术输入许可书」又は「技术输入登记证明书」
6、「技术输入契约データ表」
7、纳税レシート