measurement of intangible assets 的翻译结果

  本文关键词：无形资产计量与股票定价——来自中国证券市场的经验证据，由笔耕文化传播整理发布。

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measurement of intangible assets

     Research on Accounting Measurement of Intangible Assets Based on the Viewpoint of Classified Characteristics

     基于分类特征视角的无形资产计量研究

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     An empiric analysis of the association between the measurement of intangible assets and stock prices

     无形资产计量与股票定价——来自中国证券市场的经验证据

     Based on Ohlson model, this study examines the associations between the measurement of intangible assets and stock prices, and makes some conclusions as followed: 1 .The pricing multiples of intangible assets were bigger than that of tangible book value yearly from 1993 to 2002 except for 1994, this suggests that investors expect that intangible assets will make greater contribution to firm values.

     本文以修正的Ohlson模型为基础,从多个角度考察了无形资产计量与股票定价的关系,得到以下结论 1、除了1994年外,在1993-1999,各年无形资产定价乘数都大于有形净资产定价乘数。 说明投资者对无形资产价值具有较高的预期。

     The Research on the Confirm and Measurement of Intangible Assets under the Knowledge Economy

     知识经济下无形资产会计确认与计量问题研究

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     Reflection over the Value Measurement of Intangible Assets created by China

     关于我国自创无形资产价值计量的反思

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     The Research on the Recognition and Measurement of Intangible Assets for High-tech Enterprise

     高新技术企业无形资产确认与计量问题探讨

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     Under the current system and norms, the measurement of intangible assets follows the principle of historical cost, that is, to determine the value of intangible assets according to the actual cost in producing the very intangible assets.

     在现行制度和准则中 ,对无形资产的计价均遵循历史成本原则 ,即按取得无形资产时所发生的实际成本计价。

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     Based on the beginning measurement,the medium-term measurement and the ending measurement of the existing intangible assets,and in light of the requirement of the intangibles assets' information under the conditions of knowledge economy,this paper analyzes the problems which exist in the current accounting measurement of intangible assets. On the above basis,this paper puts forward following suggestions,such as some intangible assets gained owing to non-monetary transactions and restructured debt. They should be measured based on the fair value;

     从研究现行无形资产初始计量、中期计量和期末计量入手,结合知识经济条件下对无形资产信息的要求,分析了我国现行无形资产会计计量中存在的问题,在此基础上提出了非货币性交易和债务重组取得的无形资产应按公允价值计量、自行开发成功无形资产的研究与开发费用应予以资本化和根据不同来源无形资产应选择不同的计量方法等建议.

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     On Assets Measurement

     论资产计量

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     Test & Measurement

     测量与测试

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     On scientific measurement

     谈施工中的科学测量

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     On the Measurement of Bibliometrics

     论文献计量学的测量

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     Measurement of Fingers

     手指长度的测量及研究

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  measurement of intangible assets

Study on the Measurement of Intangible Assets and Associated Reporting Practices.

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  本文关键词：无形资产计量与股票定价——来自中国证券市场的经验证据，，由笔耕文化传播整理发布。