特殊资产

除了机械设备以外，企业还拥有地下矿产、运输管线等特殊资产。

In addition to mechanical equipment , the enterprise also has underground mining , transportation pipelines and other special assets .

生态环境是一种为人类提供各种服务的特殊资产，也是人类社会赖以生存和发展的空间。

The ecological environment is that one kind special assets that offers different services to mankind , It is the space that the human society depends on it for existence and development too .

针对计算机这一特殊资产.提出了相应的折旧模式。

Refered to a special asset of computer , this paper points out corresponding depreciation models .

知识资本是企业内部以知识为基础、可以创造竞争优势的一种特殊资产。

Intellectual capital is a special asset owned by the company , which can create competitive advantage .

人力资源（主要指高级人力资源）应该确认为企业的一项特殊资产。

Human resources ( mainly the advanced human resources ) should be confirmed as a kind of special asset in the enterprises .

环境是一种特殊资产，它能为我们的生产和生活消费提供多种有价值的服务。

Environment is a special kind of property which can provide various kinds of valuable service for our production and life consumption .

土地作为市场中的一种特殊资产，其进入市场流通，受市场机制调节也成为一种必然。

With the market system of our country is developing and perfecting , land enters the circulation market as a special asset in market , which is inevitably modulated by market mechanism .

从资产的基本概念出发，将人力资源确认为企业的一项特殊资产，并对其计量、确认时点、分类以及特殊性进行了阐述。

This text proceeds from basic conception of the assets and confirms the manpower resources as the special assets of enterprise , and its classifying and particularity have been explained while measuring , confirmed to it .

围绕着这一特殊资产和费用的计量，目前有两种人力资源会计模式：人力资源价值会计和人力资源成本会计。

Based on the measurement of this special capital and expenditure , there are two modes of manpower resources at present . One is accountancy of manpower resources value and another is accountancy of manpower resources cost .

与此同时，在大西洋两岸，对于风险管理专业资格以及与风险和特殊资产类别（如结构性产品）相关的短期课程的需求有所上升。

Meanwhile , on both sides of the Atlantic , there is a pick-up in demand for specialist qualifications in risk management , and in short courses related to risk and to particular asset classes , such as structured products .

根据政府的期望收益率，我们将其作为第四种资产-，可以称之为r4，我们写成-，这是个特殊的资产。

With the government expected return , we want to make that expected return as a fourth asset rf we could call it r4 but I 'll call it rf it 's a special asset .

房地产是一种特殊的资产，它具有消费品和投资品的双重特性。

Real estate is a kind of special asset , it has dual properties of consumption and investment .

一类特殊的资产，它描述了在特定的上下文中重现问题的解决方案&提供了一种确保IT动机同业务目标协调一致的有效方法。

A special kind of asset that describes solutions to recurring problems within a specific context & provide an effective way to consistently align IT initiatives with business goals .

现有资产评估的各种教材中有关顾客订单、组合劳力及营销渠道这些特殊无形资产评估的介绍很难见到。

In various textbooks about asset evaluation , there are few introductions about evaluation of immaterial assets , such as orders for goods of customers , combining labor and marketing channels .

在市场经济条件下，公路资产作为一类特殊的资产已经进入市场，越来越多的非公有资本参与公路项目的建设与运营。

Under the condition of market economy , highway asset as a kind of special assets has entered the market , more and more non-public capital participates in the construction and operation of highway project .

法案规定，维多利亚港将被作为香港人民的特殊公共资产和自然遗产加以保护和保留，出于这一目的，将适用一个反对填海的推定。

It declared that the harbour is to be protected and preserved as a special public asset and a natural heritage of Hong Kong people , and for that purpose there shall be a presumption against reclamation .

目前对于校办企业管理模式的研究，主要集中于企业层面治理模式研究，对于作为特殊国有资产的校办产业中间层治理模式的研究比较少。

At present , studies on the governance mode of the school-run enterprises are mainly focused on enterprise level , but fewer studies are involved in the middle-level governance mode of school-run enterprises & the special state-owned assets .

同时，对于中国短期借贷市场中7天拆借和7天回购的成交量占各自市场的大部分的有趣现象进行了解释，认为其主要原因在于证券公司的资金需求和城市商业银行的特殊的资产结构。

At the same time , the paper indicate that the demand of money of security company and the special asset components of the business city bank can explain the interesting phenomenon : the 7 days interbank transaction and 7 days repurchase have the most volume . 3 .

他对橡木的精辟了解是公司特殊重要的资产。

His extensive knowledge of oak is of particular value to the company .

管理层收购是一种特殊的企业资产重组形式。

Management buyout is a special kind of method of enterprise capital restructure .

第二节讨论资产置换的特殊方式&资产整体置换。

The second section discusses whole assets trade-in , which is a special form .

作为一类特殊的无形资产，知识产权的价值来源于其对企业的贡献。

As a kind of special immateriality asset , intellectual property value roots in its contribute to enterprise .

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。

There is controversy whether self-initiated goodwill as a kind of special intangible asset of an enterprise should be recognized or amortized .

维港是香港人特殊的公共资产，要真正保护维港，应不止于不进行填海。

But protecting Victoria harbour , this special public asset of Hong Kong people , should not just be equated to no reclamation .

结合第③条，我们可以看出，如果将正商誉看成是无形资产的话，也是一种特殊的无形资产。

Contacting the third item , we can see that , if we regard positive goodwill as intangible assets , it is special one .

资产剥离作为一种特殊的整体资产交易，事前、事中和事后均有交易费用发生。

As a special form of the whole asset trade asset divestiture can always bring about certain transaction cost before , meanwhile or afterwards .

作为一种特殊的无形资产，专利权具有自身的特点，如无形性、专有性、时间性、地域性、价值不确定性等。

As a special intangible asset , patent has its own characteristics , such as invisibility , exclusivity , time , regionality , value ' uncertainty and so on .

行业声誉是社会公众对某行业信任和赞美的程度，是一种特殊的无形资产，是行业竞争的有力武器；

Industry reputation represents the extent which social publics trust and admire certain industry and is a kind of special intangible assets and a powerful weapon in industry competition .

但由于现行会计制度和准则的缺陷，以及对无形资产特别是特殊行业无形资产披露规范性问题研究不足，导致了目前无形资产信息披露的相关性和可靠性不高。

However , because of the limitation in accounting system and standards and the insufficiency of research , the disclosed information of intangibles has poor relativity and dependability at present .

本文从银行业的行业特征出发，分析了银行资本结构的特殊性、资产交易的非透明性和严格管制等三个典型特征对商业银行公司治理机制的影响，探讨了商业银行公司治理的特征。

Based on the characters of banking industry , this paper analyses the influences of banks capital structure , opaqueness of bank assets transactions , and bank supervisions on the corporate governance mechanisms of commercial banks .