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。
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。
In the economic era, intangible asset is the core asset of an enterprise.
知识经济时代，无形资产是企业的核心资产。
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。
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。
Finally, there is the intangible asset evaluation methods, and the need for improvement.
最后指出无形资产评估方法中所存在的问题，以及需要改进的地方。
Culture is an intangible productivity, a potential productivity, an intangible asset and wealth.
企业文化是一种无形的生产力，一种潜在的生产力，一种无形的资产和财富。
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。
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。
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。
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。
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。
For the first case, it is actually the transfer of intangible asset, so the business tax is exempt if it is transferred for free.
对第一种情况，其性质是转让无形资产，如果是无偿行为，则不征税。
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 an important component of the sports industry, the importance of sports intangible asset has been taken seriously in our country.
作为体育产业的重要组成部分，体育无形资产的重要性逐渐受到重视。
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。
Brand is an important symbol to differentiate from similar competitive brands, and it is also an intangible asset with infinite vitality.
品牌是区别于同类竞争品牌的重要标志，作为无形资产具有无限的生命力。
Brand is the symbol of the image, logo and comprehensive power for a successful enterprise. It is also a very significant intangible asset.
品牌是一个成功企业的形象、标识和综合实力的象征，是非常重要的无形资产。
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。
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。
With the development of knowledge-based economy, intangible asset plays more and more important role in the process of the developing and growth of enterprises.
随着知识经济的兴起，无形资产在企业的发展壮大中的作用越来越受到重视。
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。
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。
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