In the past, some companies treated all research and development costs as expense in the year incurred; other companies in the same industry recorded these costs as intangible assets to be amortized over future years.

在过去,有些公司将所用的研发成本在发生当年作费用处理,同行业中另一些公司将其作为无形资产记录并摊销到未来年度。

属类：经济金融-会计学-

In some companies, certain intangible assets such as trademarks may be of great importance but may have been acquired without incurring any significant cost.

在某些公司,有些无形资产,如商标等,可能非常重要,但得到的过程中并没有付出巨额成本。

属类：经济金融-会计学-

Intangible assets are classified in the balance sheet as a subgroup of plant assets .

在资产负债表中无形资产被划分为长期资产下的一个类别。

属类：经济金融-会计学-

This larger market share is not limited to short-term profits, but often comes in the form of intangible capital that cannot be measured by earnings.

增加的市场份额不仅体现在短期利润的增加上,还表现为无形资产的增加,无法单纯用收益来衡量。

属类：人文学科-经济伦理学-伦理修炼

The Research of Intangible Assets' Measurement in the Knowledge Economy

知识经济条件下的无形资产会计计量探讨

属类：行业术语-中文论文标题-

The Classification, Actuality and Protection of Intangible Cultural Heritage of Tujia Nationality in Chongqing

重庆土家族非物质文化遗产的分类、现状与保护

属类：行业术语-中文论文标题-

The entries on a balance sheet showing all properties,tangible and intangible ,and claims against others that may be applied,directly or indirectly,to cover the liabilities of a person or business,such as cash,stock,and goodwill.

资产负债资产负债表总账目,表明所有有形资产和无形资产,以及可直接或间接对他人财物提出所有权要求的,以偿付某人或企业的债务,如现金,原料和信誉

属类：综合句库--

For self-developed intangible assets, the original value shall be the actual amount of expenditure incurred in the course of development.

自行开发的无形资产,以开发过程中发生的实际支出额为原价。

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

Self-developed intangible assets shall be accounted at actual cost in the development process.

自行开发的无形资产,应当按开发过程中实际发生的支出数记账。

属类：法学专业-中国法律-企业会计准则

For intangible assets used as investment, the original value shall be such reasonable price as is stipulated in the agreement or contract.

作为投资的无形资产,以协议、合同规定的合理价格为原价。

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