intangible assets
intangible assets 词典解释
形容词无形资产
intangible assets 情景对话
税收
A:
my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it?
我公司马上就要营业了，能介绍一下营业税的知识吗？
B:
I will try my best. Generally speaking ,the business tax is levied on the taxable service ,the transfer of intangible asset and sale of the immovable property within china .
尽我所能吧！一般地说，提供应税业务、转让无形资产和出卖不动产都要交纳营业税。
A:
what do you mean by the taxable services?
什么是应税业务？
B:
they are the definite items stipulated by the law, such as the transportation, construction, finance , insurance and the like .they do not include the processing, repairs, and replacement services, for they are subject to the value added tax.
税法有明确的规定。比如交通运输、建筑安装、金融保险等。不包括加工、修理、修配业务，因为它们要缴增值税。
A:
it is easy to understand the immovable property, but what do you mean by the intangible asset?
不动产好理解，无形资产指什么？
B:
it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on.
指各种专有权，如专利权、专有技术版权、商标等。
A:
what about the tax base?
计税收入如何确定？
B:
in most case, it is the total consideration received, including additional fees and charges.
大多数情况下指全部价款包括价外费用。
A:
does that include the turnover received in advance?
预收的价款也计算在内吗？
B:
yes, it does in the case of transfer of the intangible assets or immovable property .
对于无形资产和不动产是这样。
A:
and what about the donation?
无偿赠送呐？
B:
the donation is taxable in the case of transfer of the immovable property. But the turnover will be assessed by the tax authority.
不动产的无偿赠送要视同销售，不过计税额要经过核定。
A:
what can we do if we receive turnover in the form of foreign currency?
收款是外币怎么办？
B:
you can transfer the foreign currency into Reminbi at exchange rate based upon either the date or the first day of the month, that the Taxable item happened .
按收入当日或当月一日的汇率换算。
A:
how about the tax rate?
营业税税率是多少？
B:
in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%.
一般是3%到达5%，娱乐业是5%到20%。
A:
what you have said is very helpful, thank you.
您说的对我太有帮助了，谢谢！
intangible assets 网络解释
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资产
...一.无形资产(intangible assets)的概念: 无形资产(intangible assets),是指企业拥有或者控中级会计职称中最难的科目是中级会计实务(Accounting Practice),大家都这样说,结果这科就真成了最难的了....
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无形财产
...Intalox saddle packing 英塔洛克斯鞍形填料 | intangible assets 无形财产 | intangible cost 无形费用...
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无形资产;名义资产
...Insurance value 保险价值 | Intangible assets 无形资产;名义资产 | Intangible value 无形价值...
intangible assets
相关单词辨析
这组词都有“财产、财富”的意思，其区别是：
resources: 指在需要时可以动用的财产，包括国家土地、矿藏、水力等自然资源或个人的存款及其他财产。
assets: 法律和商业用词，指包括全部动产和不动产的资产。
goods: 含义较窄，主要指个人动产。
wealth: 普通用词，含义广。既可指大笔的钱财或物质财富，也可指抽象的精神财富。
property: 含义较estate宽，指个人或团体合法拥有的财产，包括动产与不动产，或临时的财产。
estate: 多指地产或建在地面上的房产。