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- I see. What about the leasing of intangible asset? 明白了。那租赁无形资产呐?
- Taxpayer: I see. What about the leasing of intangible asset? 纳税人:明白了。那租赁无形资产呐?
- The cost of intangible assets can be measured reliably. 该无形资产的成本能够可靠地计量。
- He thinks dealership is a kind of intangible assets. 他认为经销权是一种无形资产。
- scope of intangible assets 无形资产范围
- The Treaty also provided legal certainty in the area of intangible assets. 该条约还强化了无形资产领域的法律确定性。
- Research on value management of intangible asset of modern enterprise II. 现代企业无形资产价值管理研究2。
- 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。
- The research of the assessment of intangible assets is relatively delayed compared with other assets. 较之其他类资产的评估,我国无形资产评估的研究相对滞后。
- An enterprise shall analyze and judge the service life of intangible assets, when it obtains intangible assets. 第十六条企业应当于取得无形资产时分析判断其使用寿命。
- Tangible assets: Assets that have physical form, such as plant and equipment opposite of intangible assets. 有形资产:工厂和设备等有具体形状的资产。与无形资产相对。
- The reasonable amortization amount of intangible assets shall be its cost minus the expected residual value. 第十八条无形资产的应摊销金额为其成本扣除预计残值后的金额。
- Tax official: in this case, your company is not considered as real contribution, so you should be treated as the transfer of intangible assets. 税务局:那就不能视同是真正的入股,还要按前面所说的纳税。
- The part of expenditure on development of intangible assets which has not become assets shall be allowed deductible. 无形资产开发支出未形成资产的部分准予扣除。
- Tax official: in this case,your company is not considered as real contribution,so you should be treated as the transfer of intangible assets. 税务局:那就不能视同是真正的入股,还要按前面所说的纳税。
- The particularity of intangible assets makes the tax authority very difficult to affirm and adjust the transfer price of the intangible assets. 无形资产的特殊性使得税务当局对无形资产转让价格的确认和调整十分困难。
- Your question is beyond the scope of this book. 你所问的问题已超出了这本书的范围。
- An enterprise shall check the service life of intangible assets with uncertain service life during each accounting period. 企业应当在每个会计期间对使用寿命不确定的无形资产的使用寿命进行复核。
- Meanwhile, depreciation of plant assets and amortization of intangible assets are so important for tax planning that we also discuss these topics. 同时,由于固定资产的折旧以及无形资产的计价与摊销对企业纳税筹划的重要影响,报告也将详细讨论。
- This subject is outside the scope of our inquiry. 这个问题不在我们探讨的范围之内。