专利权及其他无形资产按实际支付的价款入账，一般采用直线法按小于10年平均摊销。
Patent and other intangible assets are initially recorded at actual cost, and amortised using the straight-line method less than 10 years generally.
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。
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.
无形资产包括商誉、专利权、商标、版权，以及专营权。
Intangible assets include goodwill, patents, trademarks, Copyrights, and franchise.
专门用于研发活动的软件、专利权、非专利技术等无形资产的摊销费用。
The amortized expenses of such intangible assets as software, patent rights and non-patented technologies used exclusively for research and development activities.
无形资产包括土地使用权、专利权等，以实际成本进行初始计量。
Intangible assets include land use rights and patents, and are initially recorded at actual cost.
无形资产指各种专有权，如专利权、专有技术版权、商标等。
The intangible asset means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on.
第三十七条、无形资产包括专有技术、专利权、商标权、著作权、土地使用权、其他许可证及开办费。
Article 37 Intangible assets include special techniques, patent rights, trademark rights, Copyrights, land-use rights, other permits and initial cost.
然后对几种主要无形资产专利权、商标权、土地使用权、商誉进行了研究分析。
Then several major intangible franchise trademarks, the right to use the land, a reputation for research and analysis.
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。
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 .
对于专利权、商标权和非专利技术等无形资产，本文采用层次分析的方法分配无形资产收益。
For the later, including the patent, the trademark rights and the non-patented technology and so on, it USES analytical hierarchy process to assignment the intangible asset income.
承接专利权、专有技术、商标权、著作权、计算机软件、企业的商誉等无形资产的评估和申请。
Help to assess and apply patent such as technology, trademark, copyright, PC software, enterprise credit standing.
非货币性资产包括建筑物、机器、设备等固定资产，以及专利权、商标权、非专利技术等无形资产。
The non-monetary assets include such fixed assets as buildings, machines and equipments as well as such intangible assets as patent rights, trademark rights and non-patented technologies.
第六部分则重点分析了知识经济下比较有代表性的网络域名与专利权两种无形资产的会计确认与计量。
Then the sixth part analyses the confirmation and the measurement of the network domain name which is the unique intangible in the knowledge economy.
第六部分则重点分析了知识经济下比较有代表性的网络域名与专利权两种无形资产的会计确认与计量。
Then the sixth part analyses the confirmation and the measurement of the network domain name which is the unique intangible in the knowledge economy.
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