Goodwill is an intangible asset that represents the extra value ascribed to a company by virtue of its brand and reputation.
商誉代表一间公司因其品牌和信誉而得到的额外估值，是一项无形资产。
Goodwill is booked as an intangible asset.
商誉作为一项无形资产入账。
What about the leasing of intangible asset?
那租赁无形资产呐？
An intangible asset is an object you cannot see, feel, or touch but that still has value.
无形的资产是您不能看到、感觉到或者接触到的对象，但它仍然有价值。
For example, the information that you exchange through your collaboration is an intangible asset.
例如，您通过协作而交换的信息就是无形资产。
When a company acquires a patent by purchase from the inventor or other holder, the purchase price should be recorded by debiting the intangible asset account, Patents.
当一家公司通过向发明者或其他持有者购买而获得专利权时，购买价格应记到专利权这个无形资产账户。
Intangible asset problem is not only an old topic, but also a new topic in our country.
在我国，无形资产问题既是一个新课题，也是一个老课题。
Conceptually, organization costs are an intangible asset that will benefit the corporation over its entire life.
从概念上讲，开办费是一项无形资产，它将使公司在其整个存续期受益。
While goodwill is technically an intangible asset, it is usually listed as a separate item on a company's balance sheet.
从技术上来说，商誉是一种无形资产，通常作为一个单独项目在资产负债表上列出。
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 usual accounting entry for amortization consists of a debit to amortization Expense and a credit to the intangible asset account.
摊销的一般会计分录由借记摊销费和贷记无形资产账户组成。
The systematic write-off to expense of the cost of an intangible asset over its useful life is termed as amortization.
将无形资产的成本在其存续期内系统化地结转到费用叫做摊销。
If it is unable to forecast the period when the intangible asset can bring economic benefits to the enterprise, it shall be regarded as an intangible asset with uncertain service life.
无法预见无形资产为企业带来经济利益期限的，应当视为使用寿命不确定的无形资产。
Intangible assets that cannot be classified into the intangible asset headings above.
凡不属上列各项之无形资产皆属之。
Generally, the credit is one kind of important intangible asset.
从广义上讲，信用是一种重要的无形资产。
There is controversy whether self-initiated goodwill as a kind of special intangible asset of an enterprise should be recognized or amortized.
按照现有商誉会计理论，自创商誉作为企业一种特殊的无形资产，是否应该确认或摊销，还存在诸多争议。
The trademark is the important intangible asset of enterprise, it represents the images of enterprises, it condenses enormous value.
商标是企业重要的无形资产，它代表着企业的形象，凝聚着巨大的价值。
As the intangible asset, has the value function.
作为无形资产，具有价值功能。
I have a lot of intangible asset, they are my parents and friends.
我又很多无形资产，它们是我的父母和朋友。
Library's brand is embodied by library's culture, and excellent university library's culture is the soul and intangible asset of the library.
图书馆品牌依赖图书馆文化体现，优秀的高校图书馆文化是图书馆的灵魂和无形的资产。
As the enterprise's intangible asset, well-known trademarks play an important role in the intense market competition, especially in the influence and competition.
驰名商标作为企业的无形资产，在激烈的市场竞争中发挥了较强的影响力和竞争力，对企业。
Core competence is the most important intangible asset for enterprise, which can be named as core competence asset in accounting.
核心能力是企业最重要的无形资产，在会计学上可以称为核心能力资产。
However, deficiency existed in terms of the development of match related business affairs, commercial sponsoring strategy, intangible asset development, and capital risk control.
但在赛事的商务开发、商业赞助策略、无形资产的开发以及资金风险控制方面存在不足。
Brand is symbol of a company's image, and also huge intangible asset.
品牌是企业形象的象征，也是企业巨大的无形资产。
The author thinks the enterprise is an aggregation of all kinds of resources, so we can research the intangible asset as the enterprise resources system corresponding to the tangible asset.
本文认为企业就是各种资源的集合体，并由此出发，将无形资产作为一个与有形资产对应的企业资源系统进行研究。
Sports Naming Rights is an important intangible asset in sports field.
体育冠名权是体育领域内一项重要的无形资产。
A famous brand, however, as an intangible asset, will never be old-fashioned.
然而，作为一种无形的资产，著名品牌从不会过时。
For the information technology, the value relevance of the intangible asset is much stronger than other industry.
无形资产对信息技术业而言，其价值相关性程度较之其他产业更强一些。
For the information technology, the value relevance of the intangible asset is much stronger than other industry.
无形资产对信息技术业而言，其价值相关性程度较之其他产业更强一些。
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