《Intangible Assets》是John Wiley & Sons出版的圖書,作者是Jeffrey A. Cohen。
基本介紹
- 作者:Jeffrey A. Cohen
- 出版時間:2005年4月15日
- 出版社:John Wiley & Sons
- 頁數:176 頁
- ISBN:9780471671312
- 裝幀:Hardcover
- 定價:GBP
《Intangible Assets》是John Wiley & Sons出版的圖書,作者是Jeffrey A. Cohen。
《Intangible Assets》是John Wiley & Sons出版的圖書,作者是Jeffrey A. Cohen。內容簡介 Praise for Intangible Assets "In Intangible Assets, Jeffrey Cohen presents an informative, thought--provoking and practical look at an increasingly important component of every businessa s worth. He describes the ...
intangible capital 無形資本 ; 無形資產 Intangible assets - patent 無形資產 Intangible assets - goodwill 無形資產 intangible benefit 無形權益 ; 無形效益 ; 無形利益 ; 無利形勢 Impairment of intangible assets 無形資產減值準備 雙語例句 1、The benefits are intangible. 好處是難以計算的。2、The old ...
intangible assets[經] 無形資產 ; 無形資產準則 ; 無形財產 ; 有形資產 Total assets 資產總值 ; [經] 總資產 ; 資產總計 ; 資產總額 capital assets 資本資產 ; 資本 ; 資產 accrued assets[經] 應計資產 ; [會計] 應收未收款項 ; 應收未收資產 ; 流動資產 assets lending 實物放款 ; 有抵押貸款 ; ...
無形財產(Intangible assets): 指企業為生產商品、提供勞務、出租給他人,或為管理目的而持有的、沒有實物形態的非貨幣性長期資產。在傳統大陸法系財產權體系中,無形財產常被納入物權和債權領域,作為一個特殊問題對待,其結果是使無形財產只能局限於有限的理論空間,並常常與傳統理論相牴觸。大陸法系國家的一些學者開始...
國際投資客體包括: 1、實物資產(Tangible Assets),指以土地、廠房、機器設備、原材料等實物形式存在的生產資料。2、無形資產(Intangible Assets),包括生產訣竅 (Know-how)、管理技術、商標專利、情報信息、銷售渠道等。3、金融資產(Financia1 Assets),包括國際債券、國際股票、衍生工具等。一般來說,國際投資主體...
無形資產,指企業為生產商品、提供勞務、出租給他人,或為管理目的持有的、沒有實物形態的非貨幣性長期資產,分為可辨認無形資產和不可辨認無形資產。相關簡介 無形資產轉讓(transfer of intangible assets)。可辨認無形資產包括專利權、非專利技術、商標權、著作權、土地使用權和特許權等,不可辨認無形資產是商譽。
Chapter 5 Intangible Assets Valuation 無形資產評估 Wisdom 名人名言 Rudimentary Knowledge 基本知識 Abstract 中文摘要 Text 正文 Core Words and Expressions 核心術語 Questions and Discussion 問題與討論 More Knowledge 知識擴展 Topic 1: Intellectual Property Valuation 智慧財產權評估 Abstract 中文摘要...
無形資產 Intangible assets 減:無形資產減值準備 Less: Impairment for intangible assets 無形資產淨額 Net value of intangible assets 長期待攤費用 Long-term deferred expense 融資租賃——未擔保余值 Finance lease – Unguaranteed residual values 融資租賃——應收融資租賃款 Finance lease – Receivables 其他長期...
Section 2 Depreciation of Fixed Assets Section 2 Intangible Assets 套用專欄 Useful Expressions Additional Reading Material.Oral Practices Self-test Exercises 參考譯文 Unit 4 Liabilities Dialogue Section 1 Current Liabilities Section 2 Long-term Liabilities 套用專欄 Useful Expressions Additional Reading Material...
Intangible asset 無形資產 Interest 利息 Interest coverage ratio 利息保障比率 Interest-bearing obligation 附息債務 Internal control system 內部控制系統 Internal financing 內部籌資 Internal Revenue Code 國內稅收法規 Internal Revenue Service 國內稅收總署 Interperiod tax allocation 跨期稅款分攤 Intraperiod tax ...
5.1 Fixed Assets 固定資產 107 What are Fixed Assets 108 Acquisition of Fixed Assets 108 Depreciation of Fixed Assets 109 Disposals of Fixed Assets 111 Impairment of Fixed Assets 112 Vocabulary 112 Notes 113 5.2 Intangible Assets 無形資產 114 What are Intangible Assets 115 Main Types of ...
5.1.1 Definition and Characteristics of Fixed Assets 94 5.1.2 Classification of Fixed Assets 94 5.1.3 Costs of Fixed Assets 95 5.1.4 Post-acquisition Expenditures 96 5.1.5 Depreciation and Impairment 96 5.1.6 Disposals of Fixed Assets 97 5.2 Intangible Assets 98...
Chapter 3 Current Assets 3.1 Cash 3.2 Trading Securities 3.3 Notes Receivable 3.4 Accounts Receivable 3.5 Inventories Vocabulary Self—test Questions Exercises Answers to Self—test Questions Chapter 4 Non—current Assets 4.1 Fixed Assets 4.2 Natural Resources 4.3 Intangible Assets 4.4 ...
Topic 1 Intangible Assets無形資產/ 67 Topic 2 Impairment of Assets資產減值/ 71 Topic 3 Financial Instrument金融資產/ 78 Topic 4 Revenue收入/ 84 Topic 5 Provisions, Contingent Liabilities and Contingent Assets預計負債、或有負債和或有資產/ 89 Topic 6 Business Combinations企業合併/ 93 Unit 5:...
Accumulative Depreciation of Productive Biological Assets 64 1623 公益性生物資產 農業專用 Biological Assets for Commonweal 65 1631 油氣資產 石油天然氣開採專用 Oil and Gas Assets 66 1632 累計折耗 石油天然氣開採專用 Accumulated Depletion 67 1701 無形資產 - Intangible Assets 68 1702 累計攤銷 Accumulated ...
1997年,Sveiby發表了《新的組織財富》,在“無形資產負債表”的基礎上修正並提出了新的知識資本計量及報告模式“無形資產監測器”(Intangible Assets Monitor)。“無形資產監測器”是“無形資產負債表”的發展模式,Sveiby將時間維度引入其中,以“增長和創新”、“效率”、“穩定性”等動態的指標來反映企業的外部結構...
Chapter 4 Long-Iived Assets Key Words, Phrases and Special Terms 4-1 Understanding Plant Assets 4-2 Acquisition of Plant Assets 4-3 Disposal ofPlant and Equipment 4-4 Intangible Assets Assignments Chapter 5 Long-Term Liabilities, Long-Investment and Owner's Equity-orporation Key Words, ...
Unit 4 Non⁃Current Assets ……… 050 4 1 Long⁃Term Investments ……… 052 4 2 Property, Plant and Equipment ……… 054 4 3 Intangible Assets ……… 058 · Assignment ……… 060 · Reading Material ……… 063 Unit 5 Liabilities ……… 066 5 1 Curre...
Unit5 Current Assets68 Learning Objectives68 5.1Cash and Cash Equivalents68 5.2Accounts Receivable72 5.3Inventory78 Key Words and Expressions85 Exercises86 Extended Reading88 Unit6 Long-Term Assets90 Learning Objectives90 6.1Plant and Equipment(Fixed Assets)90 6.2Intangible Assets96 Key Words and...
CHAPTER 7 Long-term Assets/94 7.1 Plant Assets/94 7.2 Intangible Assets/101 7.3 Natural Resources/103 Extending your knowledge—Non-monetary Transactions/104 Key words, phrases, and special terms/105 Multiple-choice Questions/107 Exercises/108 Cases/110 Part Four Accounting Elements (...
Chapter 10Fixed Assets and Intangible Assets 1.Nature of Fixed Assets 2. Accounting for Depreciation 3. Disposal of Fixed Assets 4.Natural Resources 5. Intangible Assets 6. Financial Reporting for Fixed Assets and Intangible Assets Chapter 11Current Liabilities and Payroll 1. Current Liabilities 2. ...
Unit 4 Intangible Assets 4.1 Basic of Intangible Assets 4.2 Leading Examples of Intangible Assets Chapter 6 Liabilities Unit 1 Current Liabilities Unit 2 Non-current Liabilities Chapter 7 Revenues and Expenses Unit 1 Timing of Revenue Recognition Unit 2 Amount of Revenue Recognized Unit 3 Expense ...
Unit 9 Assets (Ⅰ)-Current Assets 9.1 Internal Control and Cash 9.2 Receivables 9.3 Inventory (Ⅰ)9.4 Inventory(Ⅱ)Unit 10 Assets (Ⅱ) -Noncurrent Assets 10.1 Plant and Equipment 10.2 Intangible Assets 10.3 Long-term Investment Unit 11 Liabilities 11.1 Current Liabmties 11.2 ...
3.IntangibleAssets(無形資產)4.CostAccounting(成本會計)5.Liabilities(負債)UNITTEN SystemsandSystemEngineering 系統與系統工程 1ProfessionalWordsandPhrases(專業辭彙與詞組)2Text IntelligentTransPortationSystems (智慧型交通系統簡介)3InterpretationExercises(口譯練習)4ReferenceAnswerstoInterpretationExercises(口譯...
2.Intermediate concepts of financial accounting (e.g., bonds, leases, pensions, intangible assets, R&D)(Awareness Level)中級財務會計概念(如:債券、租賃、退休金、無形資產、研發支出)(要求了解)3.Advanced concepts of financial accounting (e.g., consolidation, partnerships, foreign currency ...
Passage 2.2 Intangible Assets Passage 2.3 Liabilities Passage 2.4 Liquidation Passage 2.5 Lower of Cost or Market Passage 2.6 Personal Financial Statements Passage 2.7 Substance over Form Unit Three Passage 3.1 Capital Stock Passage 3.2 Cash Management Passage 3.3 Certificates of Accrual on ...
ChapterFiveLong-LivedAssets 5.1 廠場設備 Section5.1 Property.PlantandEquipment 5.2 無形資產 Section5.2 IntangibleAssets 5.3 自然資源 Section5.3 NatufalResources 第6章 負債 ChapterSixLiabilities 6.1 應付賬款與應付票據 Section6.1 AccountsPayableandNotesPayable 6.2 應計負債與預收收入 Section6.2...