accounting for intangible assets

"金山词霸2003法学大词典":
无形资产核算

English-Chinese law dictionary (法律英汉双解大词典). 2013.

Look at other dictionaries:

  • intangible asset — invisible asset An asset that can neither be seen nor touched. The most common of these are competencies, goodwill, and intellectual properties such as patents, trademarks, and copyrights. Goodwill is probably the most intangible and invisible of …   Accounting dictionary

  • intangible asset — invisible asset An asset that can neither be seen nor touched. The most common of these are competencies, goodwill, and intellectual property such as patents, trademarks, and copyrights. Goodwill is probably the most intangible and invisible of… …   Big dictionary of business and management

  • Intangible asset — Intangible assets are defined as identifiable non monetary assets that cannot be seen, touched or physically measured, which are created through time and/or effort and that are identifiable as a separate asset. There are two primary forms of… …   Wikipedia

  • Intangible asset finance — is the branch of finance that deals with intangible assets such as patents (legal intangible) and reputation (competitive intangible). Like other areas of finance, intangible asset finance is concerned with the the interdependence of value, risk …   Wikipedia

  • accounting — /euh kown ting/, n. 1. the theory and system of setting up, maintaining, and auditing the books of a firm; art of analyzing the financial position and operating results of a business house from a study of its sales, purchases, overhead, etc.… …   Universalium

  • assets — /aesets/ Property of all kinds, real and personal, tangible and intangible, including, inter alia, for certain purposes, patents and causes of action which belong to any person including a corporation and the estate of a decedent. The entire… …   Black's law dictionary

  • assets — /aesets/ Property of all kinds, real and personal, tangible and intangible, including, inter alia, for certain purposes, patents and causes of action which belong to any person including a corporation and the estate of a decedent. The entire… …   Black's law dictionary

  • intangible asset — A legal claim to some future benefit, typically a claim to future cash. goodwill, intellectual property, patents, copyrights, and trademarks are examples of intangible assets. Bloomberg Financial Dictionary An intangible asset is an asset that… …   Financial and business terms

  • Intangible asset — A legal claim to some future benefit, typically a claim to future cash. Goodwill, intellectual property, patents, copyrights, and trademarks are examples of intangible assets. The New York Times Financial Glossary * * * intangible asset… …   Financial and business terms

  • assets — /ˈæsɛts / (say asets) plural noun 1. Commerce resources available to a business or an individual for future economic benefit or service potential, and consisting of such items as real property, machinery, inventory, cash and securities, etc.… …   Australian English dictionary

  • International Accounting Standard — IAS Any of the accounting standards issued by the board of the International Accounting Standards Committee (IASC) between 1973 and 2001. In 2001 the IASC was replaced by the International Accounting Standards Board (IASB), which announced that… …   Accounting dictionary

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