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a在以技术革新为特征的知识经济时代,企业之间的竞争已演变为知识、技术、管理能力和创新能力等无形资产的竞争,无形资产可以提高生产效率、 节约社会资源、 帮助有形资产增值,文章首先从无形资产会计核算的新变化出发,分析了无形资产的初始确认和计量的变化,开发支出资本化、 无形资产摊销方式等变化对报表项目中的资产、 费用 利润的影响;然后指出由于报表项目的变化使得每股收益、净资产收益率、 资产负债率等指标发生较大变化, 这将有利于投资者正确评价企业的经营状况,减少信息的不对称,降低中长期投资者的投资风险。文章的创新之处来源于通过上市公司的实例分析了无形资产准则变化前后企业的报表和相应财务指标的变化,通过数据的对比分析使得报表使用的在了解企业财务 In take the technological innovation as the characteristic knowledge economy time, between enterprise's competition evolved for the knowledge, the technology, the managed capacity and innovation ability and so on the intangible asset competition, the intangible asset may enhance the production effic [translate] 
a成員 Member [translate] 
a乙方不得在租赁期内将租赁的厂房部分或全部转租给他人 The second party does not have in to rent the workshop part which in the time will rent or to sublet completely for other people [translate] 
aWelcome! 欢迎! [translate] 
aHow much do you want to buy 多少您想要买 [translate] 
a● 设计是否满足了你的需要? * Designs whether has met your needs? [translate] 
a科学技术进步奖 Science and technology progressive prize [translate] 
asometimes it will hurt ,but it will last in love if we believe in it.never put everything upon your shoulder.take it easy.smiledear 有时它将伤害,但它在爱将持续,如果我们相信it.never投入一切在您的肩膀别紧张.smiledear [translate] 
a\overhead \顶上 [translate] 
a你喜欢我吗丽丽? You like my Li Li? [translate] 
aupdate notifications! 更新通知! [translate] 
apdf foxit pdf pdf foxit pdf [translate] 
aLED光源 LED photosource [translate] 
a好多快乐他们是 Many is joyful they is [translate] 
a产品的质量取决于材料 the quality of the product depending on the material; [translate] 
a你们询问的那家商号多年来声誉良好。 You inquired that family company the prestige has been for many years good. [translate] 
au meant i have behavioued girlishly? u意味我有少女behavioued ? [translate] 
aSaruman's orcs are nasty but don't wear much protection. They're no match for a good axe. Saruman的orcs是讨厌的,但不佩带保护。 他们是没有对手对于一个好轴。 [translate] 
a我们可以看到太阳、月亮,开心地过着每一天 We may see the sun, moon, happy every one day [translate] 
aThe procedure for calculating the foreign market price of the product [translate] 
aby removing the inlet pipe from the auger shaft. 通过去除输入管从木钻轴。 [translate] 
aWhen thinking about automated and automatic transmission products for heavy duty trucks (class 8 trucks), which one first comes to mind? 何时考虑自动化的和自动传输产品为耐用卡车(类8卡车),一一浮现在脑海? [translate] 
aA DANGEROUS DISCRETIONARY “DUTY”: U.S. 危险任意“义务” : 美国. [translate] 
a有机会来中国宁夏请你吃羊肉 Has the opportunity to come the Chinese Ningxia to ask you to eat the mutton [translate] 
aI have already given instructions forthe tash to be taken up firit 我已经给了指示为了tash能是占去的firit [translate] 
aand draw N2 lines at random between nearest-neighbor points 并且凹道 N2 [translate] 
aHydratée en continu, la peau retrouve souplesse, douceur et élasticité. [translate] 
aPour un plus grand confort, sa texture fluide non grasse est rapidement absorbée et libère sur la peau le délicieux parfum de l'Eau de Thé Vert. [translate] 
aif you konw 如果您知道 [translate]