A. 會計論文中的英語翻譯,高手請進!!!
標題：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確認計量
Comparison of Accounting Standards會計准則比較
accounting operation會計處理
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.
B. 如何用英文解釋無形資產
intangible asset
Something of value that cannot be physically touched, such as a brand, franchise, trademark, or patent. opposite of tangible asset.
Related Terms
asset, goodwill, intellectual property
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參考資料：http://www.investorwords.com/2525/intangible_asset.html
C. 請提供一篇關於無形資產的英文文獻
無形資產投資(Intangible- assets Investment/ Investment of Intangible Assets)
What is the investment in intangible assets?
Intangible assets refer to investments of investors in order to have the patent rights, non-patent technology, trademarks, land-use rights as an investment. The two sides should agree to determine the amount of the value of intangible assets, but also the need to deal with the document as a basis. Intangible assets to invest, according to the amount of its investment in China's financial system, enterprises should not exceed 20% of registered capital; case the special needs of more than 20% by the relevant departments for examination and approval should be the maximum not more than 30%.
Business investment in intangible assets received, debit, "intangible assets" accounts, credit "paid-up capital" account.
Intangible asset investment is feature: non-investment entities, a long payback period, investment risk, higher return on investment.
What is the intangible asset?
Intangible assets: refers to the business did not have the kind of shape will enable the companies to obtain long-term over-income assets.
(1) and intangible characteristics:
1, there is no physical shape. Usually pass special rights.
2, to bring excess profits.
3, for a long time to play a role. Because it can have long-term.
(2), intangible assets, including:
1, patents
2, know-how
3, the franchise
4, the right to use the premises
5, trademark
6, goodwill
(C), the classification of intangible assets:
1, according to the validity of the points:
(1), a period of intangible assets: the law provides for a maximum validity period, not extended to protect the
(2), no period of intangible assets
2, according to whether or not there may refer to:
(1), there may be referring to the intangible assets: to identify the indivial, separate access. If the patent (business) and so on.
(2), does not refer to the intangible assets: alone can not identify, can not be achieved separately, together with the enterprise can only be purchased net assets. Such as goodwill.
3, according to whether or not protected by law:
(1), the right to assets: protection of the law, such as patents, rights and so on.
(2), the rights of non-assets: protected by law, such as goodwill, know-how.
Analysis of intangible investment:
Investment is the largest investment in intangible assets, long, multi-link, the risks of systems engineering. In a knowledge-based economy under the conditions of intangible assets represent over profitability would be to create a source of competitive advantage.
According to statistics, some of the OECD-the-art enterprise tangible assets and intangible assets ratio has reached 1:2 to 1:3. The United States in 1995, many enterprises intangible assets ratio of 50% to 60%. An enterprise has a number of intangible assets of how much value is high or low technical level and competitiveness of the mark. In our country, not only in the corporate intangible assets in the proportion of the total assets on the low side, but also in the composition of intangible assets, technology assets, in particular low.
D. 無形資產Intangible Assets的英文解釋
intangible asset
Definition
Something of value that cannot be physically touched, such as a brand, franchise, trademark, or patent. opposite of tangible asset.
Related Terms
asset, goodwill, intellectual property
Related Research Articles from the InvestorGuide.com University
Saving
Have extra money lying around? This article tells you why you should save and how much you should save, with specific emphasis on creating an emergency fund, and when to invest in high-risk, high-return ventures.
Introction to Budgeting
Learn how to get your financial house in order. Here we describe the overall approach we recommend: choose a system, calculate your current income and expenses and compare the two, set specific goals and monitor your progress as you work toward them.
Goals and Progress
Continuing the discussion of our simple 7 step budgeting process, this article includes information on how to set goals, and consequently how to achieve them.
E. 新會計准則下無形資產的核算變動及其影響翻譯成英文
按原文翻譯：
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
簡化翻譯:
intangible asset accounting impacted by the new accounting rule
the impact on intangible asset accounting under the new accounting rule
PS: 如果新原則是新修改的原則，可以專以"revised accounting rule"或屬"the revision of accounting rule"來翻譯。
F. 誰能幫我把下面的摘要翻譯成英文 謝謝啊
In technological innovation and integration of the global economy deepened today, as the world's third weapon expansion capital - intangible assets, about enterprise development has become an important factor in an enterprise has a number of the number of intangible assets, the value is high or low the competitiveness of the technological level of the mark, intangible assets of an enterprise is a concentrated expression of the comprehensive strength is the technological level of enterprises, design standards, technical standards, R & D level, management level and sales level of condensation. Intangible assets of the social wealth, the driving force of economic growth, growing the value of the enterprise even more significant contribution, and even living in a dominant position. In this paper, the theory of intangible assets at home and abroad to sort out and summarize studies, trying to sort out relations with the concept of intangible assets related to the basis, from the law, economics, accounting, assets, etc. to assess the perspective of disciplines adjacent to the intangible assets defined boundaries in order to my future to further deepen the study of intangible assets to lay a solid theoretical foundation.
G. 無形資產的英文縮寫是IA 還是 I.A
Intangible asset 這個是標准說法,縮寫成IA或I.A都可以，但建議你不要寫縮寫，正式報告或學術性文章里要寫全稱。
H. 我需要一篇關於無形資產或者無形資產管理的英文文獻及翻譯。
我也求啊。。。你有找到么？
I. 會計中，無形資產的英文縮寫
會計上：無形資產 的英文名是：Intangible assets，縮寫為I.A.
固定資產 Fixed Assets，正式的縮寫是F.A.
一般為了簡化，回都不寫「.」了，答直接都寫成了FA
寫「.」是表示這是縮寫的意思，這是出於書寫方便美觀的原因。
J. 請問誰有國際會計准則38號--無形資產的英文原文
IAS 38
Intangible Assets
as issued at 1 January 2012. Includes IFRSs with a
n effective date after 1 January 2012 but not the I
FRSs they
will replace.
This extract has been prepared by IFRS Foundation s
taff and has not been approved by the IASB. For th
e requirements
reference must be made to International Financial R
eporting Standards.
The objective of this Standard is to prescribe the
accounting treatment for intangible assets that are
not dealt
with specifically in another Standard. This Standar
d requires an entity to recognise an intangible ass
et if, and
only if, specified criteria are met. The Standard a
lso specifies how to measure the carrying amount of
intangible assets and requires specified disclosure
s about intangible assets.
An intangible asset is an identifiable non-monetary
asset without physical substance.
Recognition and measurement
The recognition of an item as an intangible asset r
equires an entity to demonstrate that the item meet
s:
(a)
the definition of an intangible asset; and
(b)
the recognition criteria.
This requirement applies to costs incurred initiall
y to acquire or internally generate an intangible a
sset and
those incurred subsequently to add to, replace part
of, or service it.
An asset is identifiable if it either:
(a)
is separable, ie is capable of being separated or d
ivided from the entity and sold, transferred, licen
sed,
rented or exchanged, either indivially or togethe
r with a related contract, identifiable asset or li
ability,
regardless of whether the entity intends to do so;
or
(b)
arises from contractual or other legal rights, rega
rdless of whether those rights are transferable or
separable
from the entity or from other rights and obligation
s.
An intangible asset shall be recognised if, and onl
y if:
(a)
it is probable that the expected future economic be
nefits that are attributable to the asset will flow
to the
entity; and
(b)
the cost of the asset can be measured reliably