(2)expenses in connection with the transfer or development of intangible assets;

( 二)无形资产的受让、开发支出;

属类：法学专业-中国法律-外商投资企业和外国企业所得税法实施细则

I did not see any direct financial benefits [from signing JKRowling but it has given me a huge reputation-and the intangible thing is the confidence it gave me in my own judgment.

(签下罗琳)并没有给我带来任何直接的经济利益，但这使我声名大增，并且还有一个无形的益处:我对自己的判断力有了信心。

属类：综合句库--

"Services" are general described as being distinct from physical commodities, being intangible economic goods.

“服务”通常被描述为明显不同于物质商品的无形的经济产品。

属类：行业术语-检验检疫-

In response, the representative of China noted that there were three major types of taxes levied on products and services: (a)VAT levied on goods and services for processing, maintenance and assembling; (b)the Consumption Tax on some selected consumer products; and (c)the Business Tax on providing services, transferring intangible assets and selling real estate. "

105 ．对此，中国代表指出，对产品和服务征收的税主要有 3 种:(a)对货物和加工、修理和装配服务征收的增值税;(b)对一些消费品征收的消费税;及(c)对提供服务、转让无形资产和销售不动产征收的营业税。

属类：法学专业-中国法律-中国加入工作组报告书

8. Transfer of intangible assets Transfer of land-use rights, patent rights, unpatchted technologies, trade marks, copyrights and goodwill5

八、转让无形资产 转让土地使用权、专利权、非专利技术、商标权、著作权、商誉 5%

属类：法学专业-中国法律-营业税暂行条例

But it is more conservative than the debt ratio or debt-equity ratio because of the elimination of intangible assets which may not provide resources to pay creditors sometimes.

不过,由于它剔除了有时可能不会为债权人提供偿债资源的无形资产,因而该指标较之负债权益比率要稳健得多。

属类：经济金融-会计学-

Devices called kilowatt-hour meters are used to measure this intangible electrical energy delivered to customers.

称为千瓦时表(电度表)的表计就用来计量这种供给用户的无形电能。

属类：工程技术-电力英语-

Conceptually, organization costs are an intangible asset that will benefit the corporation over its entire life.

从概念上讲,开办费是一项无形资产,它将使公司在其整个存续期受益。

属类：经济金融-会计学-

When a company acquires a patent by purchase from the inventor or other holder, the purchase price should be recorded by debiting the intangible asset account, Patents.

当一家公司通过向发明者或其他持有者购买而获得专利权时,购买价格应记到专利权这个无形资产账户。

属类：经济金融-会计学-

What is called the Way is elusive and intangible . Intangible and elusive, yet within it are thought-images. Elusive and intangible, yet within it are objects. Deep and obscure, yet within it is the life-force.

道之为物,惟恍惟惚。惚兮恍兮,其中有象;恍兮惚兮,其中有物。窈兮冥兮,其中有精

属类：习语名句-道德经-

Article 8 The party concerned shall make a decision on the prices, usage fees or rewards of technology trading items based on such factors as research and development costs, economic and social returns after application of the technology, permissible application scope and the supply and demand situation of technology market. The party concerned may also make a decision after appraisal by the intangible assets appraisal agency.

第八条　技术交易项目的价款、使用费或者报酬，由当事人根据研究开发成本、应用后的经济效益和社会效益、许可使用范围以及技术市场供需状况等因素议定;也可以经无形资产评估机构评估后，由当事人议定。

属类：法学专业-中国法律-上海市技术市场条例

Article 23 Assets shall normally be divided into current assets, long-term investments, fixed assets, intangible assets, deferred assets and other assets.

第二十三条　资产分为流动资产、长期投资、固定资产、无形资产、递延资产和其他资产。

属类：法学专业-中国法律-企业会计准则

Article 31 Intangible assets refer to assets that are used by an enterprise for a long term without material state, including patents, non-patented technology, trademark, copyrights, right to use land sites, and goodwill, etc.

第三十一条　无形资产是指企业长期使用而没有实物形态的资产，包括专利权、非专利技术、商标权、著作权、土地使用权、商誉等。

属类：法学专业-中国法律-企业会计准则

The effect of the fourth transaction is a $10 increase of intangible assets resulting in an equal cash outflows.

第四笔经济业务的效果是,无形资产增加了10美元,并相应导致了等额的现金流出。

属类：经济金融-会计学-

Article 46 Patents, proprietary technology, trademarks, copyrights, land-use rights and other intangible assets of enterprises shall be appraised on the basis of the original value.

第四十六条 企业的专利权、专有技术、商标权、著作权、场地使用权等无形资产的计价，应当以原价为准。

属类：法学专业-中国法律-外商投资企业和外国企业所得税法实施细则

Article 47 The amortization of intangible assets shall be computed using the straight-line method. Intangible assets transferred or assigned or used as investments, where the useful life is stipulated in the agreement or contract, may be amortized over the period of that useful life;

第四十七条 无形资产的摊销，应当采用直线法计算。作为投资或者受让的无形资产，在协议、合同中规定使用年限的，可以按照该使用年限分期摊销;

属类：法学专业-中国法律-外商投资企业和外国企业所得税法实施细则

Article 4 For taxpayers providing taxable services, transferring intangible assets on selling immovable properties, the tax payable shall be computed according to the turnover and the prescribed tax rates. The formula for computing the tax payable is as follows:

第四条 纳税人提供应税劳务、转让无形资产或者销售不动产，按照营业额和规定的税率计算应纳税额。应纳税额计算公式:

属类：法学专业-中国法律-营业税暂行条例

Article 5 The turnover of the taxpayers shall be the total consideration and all other changes receivable from the payers for the provision of taxable services transfer of intangible assets or sales of immovable properties by the taxpayers, except for the following situations:

第五条 纳税人的营业额为纳税人提供应税劳务、转让无形资产或者销售不动产向对方收取的全部价款和价外费用;但是，下列情形除外:

属类：法学专业-中国法律-营业税暂行条例

Article 115 The Hong Kong Special Administrative Region shall pursue the policy of free trade and safeguard the free movement of goods, intangible assets and capital.

第一百一十五条 香港特别行政区实行自由贸易政策，保障货物、无形财产和资本的流动自由。

属类：法学专业-中国法律-香港特别行政区基本法

Article 111 The Macao Special Administrative Region shall pursue the policy of free trade and safeguard the free movement of goods, intangible assets and capital.

第一百一十一条澳门特别行政区实行自由贸易政策，保障货物、无形财产和资本的流动自由。

属类：法学专业-中国法律-澳门特别行政区基本法

Article 1 All units and individuals engaged in the provision of services as prescribed in these Regulations (hereinafter referred to as ’taxable services’), the transfer of intangible assets or the sale of immovable properties within the territory of the PRC shall be taxpayers of Business Tax (hereinafter referred to be ’taxpayers’), and shall pay Business Tax in accordance with these Regulations.

第一条 在中华人民共和国境内提供本条例规定的劳务( 以下简称应税劳务)、转让无形资产或者销售不动产的单位和个人，为营业税的纳税义务人( 以下简称纳税人)，应当依照本条例缴纳营业税。

属类：法学专业-中国法律-营业税暂行条例

Discussions of Higher Education’s Intangible Cost

对高等教育隐性成本的探讨

属类：行业术语-中文论文标题-

Non-current assets consist of long-term investment and those economic resources that are held for operational purpose, including building and structures, machinery and equipment, and intangible assets, etc.

非流动资产是指长期投资以及那些为了经营需要而持有的经济资源,包括房屋建筑物、机器设备和无形资产等。

属类：经济金融-会计学-

Protection of Intangible Cultural Heritage and Succession of Traditional Chinese Music

非物质文化遗产的保护与中国传统音乐的传承

属类：行业术语-中文论文标题-

The Tourism Education in the Intangible Culture Heritage Originative Place

非物质文化遗产地旅游教育研究

属类：行业术语-中文论文标题-

Service is the result of at least one activity necessarily performed at the interface between the supplier and customer and is generally intangible .

服务通常是无形的，并且是在供方和顾客接触面上至少需要完成一项活动的结果。

属类：应用文体-ISO文件-ISO认证

The figures of debt to tangible net worth ratio show that when deducting the intangible assets the corporation’s long-term debt-paying ability has declined a little from 1997 to 1998.

负债与有形资产比率的数字表明,扣除无形资产之后,公司的长期偿债能力略有下降。

属类：经济金融-会计学-

To produce an effect on by imperceptible or intangible means;sway.

感化，影响用不可见的或不知不觉的方式来产生影响;感化影响

属类：综合句库--

All intangible assets shall be averagely amortized over the periods benefited from such expenditures and the unamortized balance shall be itemized and shown in financial statements.

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。

属类：法学专业-中国法律-企业会计准则

Purchased intangible assets in the amount of $200.

购买价值200美元的无形资产

属类：经济金融-会计学-