无形成本

运用经济学的理论分析了我国体育产业化过程的社会成本，其3个表现形式为：实施成本、摩擦成本和无形成本。

Social cost of the Chinese sports industrialization was analyzed by using the economics theory , the three forms of which were manufacturing cost , friction cost and intangible cost .

本文认为，在中国法治化进程中，隐性采访需要付出的成本有两种：显性成本或曰有形成本，隐性成本或曰无形成本。

In the article , during the Chinese legalization process , two kinds of cost needs to be paid to the convert interview . The dominant cost called tangible native cost , called the intangible cost .

目的：将ISO9000质量体系导入医院护理管理，强化护士长对无形成本效益的管理。

Objective : To strengthen invisible cost administration by head nurse and introduce ISO9000 quality system into hospital nursing administration .

一般而言，高声誉的会计师事务所更愿意承担质量好的企业的IPO，会计师事务所的声誉是企业的无形成本，声誉成本会激励会计师事务所保证审计的质量。

In general , high reputation accounting company would like to choose high quality IPO company to audit . Reputation is an invisible capital to the accounting company , and the reputation should encourage the accounting company to guarantee the audit quality .

制定一部良法，国家和社会需要支付巨大的有形和无形成本，也需要国家和社会的巨额成本支出。

How Come that Large Amount of Money Was Stolen ? To make a good law , country and society must pay enormous material and immaterial cost .

从供应链成本组成入手，结合供应链成本管理的特点，介绍了成本预算管理和无形成本动因分析两种新的供应链成本管理模式。

In the light of the composition and characteristics of SC cost management , the paper introduces cost budget management and intangible cost cause and analyzes the two new modes .

以上诸多弊端不仅增加了聚合硫酸铁制备的实际成本，也增加了制备过程的无形成本，给自然环境和社会环境带来了潜在的风险压力和负担。

The above characteristics not only increase the actual capital in PFS preparation , but also increase virtual capital of pressure and load because of risk brought to the natural and social environment .

在对每一类成本具体分析后，又将总成本分为刚性成本、管理费用和无形成本三部分，并提出每一部分的分配原则和方法。

After a concrete analysis on both kinds of cost , the total cost is divided into three parts : rigid cost , management expenses and intangible cost . In the end , this paper gives the principles and ways of how to distribute each part .

知识经济下关于无形资产成本的新思考

New Approach on Intangible Asset 's Cost in Intellectual Economy

符合本准则规定的确认条件、构成无形资产成本的部分；

The part meeting the confirmed conditions as prescribed in these Standards and consisting of the cost of intangible assets ;

该体系对定量和定性同样强调，也对有形和无形的成本和收益一样关注。

The system stressed on the quantitative and qualitative , but also tangible and intangible costs and benefits of the same concerns .

透过网际网路传送的语音对谈，让沟通更为即时、方便，亦大幅度地省下许多有形与无形的成本；

It also lows down the visible or invisible costs substantially . Furthermore , e-Learning is also the other powerful conception of Internet applications .

新经济时代赋予成本管理以完全不同于传统成本管理的全新的内容，如人力资源成本的管理、无形资产成本的管理、社会责任成本的管理等。

The new economy era gives completely new contents to the cost management , which are quite different from the contents of traditional cost management , such as management of human resources cost , management of invisible assets cost , management of social responsibility cost , etc.

无形资产评估成本法适用性探讨

The Applicability of the Cost Mothod on the Intangible Assets Assessment

无形资产的成本价值应在若干会计期间得到补偿；

Their cost should be compensated for in some accounting periods ;

本文对知识经济时代无形资产的成本提出了新思考，并阐述了自己的一些观点。

The paper illustrates the cost of intangible asset in intellectual economy .

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。

The systematic write-off to expense of the cost of an intangible asset over its useful life is termed as amortization .

因此无形资产的成本将从这些资产被寄望帮助提高收入的年度的那些收入中扣除。

The cost of the intangible asset should , therefore , be deducted from revenue during the years in which it may be expected to aid in producing revenue .

如果用人，则无形增加了管理成本。

If we use people to manage it , it will add management cost .

在此基础上提出无形资产计量的成本特征与假设前提；

According to these , the paper puts forward to the cost characteristics and assumptions about intangible assets .

本文主要是通过对国际会计准则无形资产&网站成本等相关理论与方法的借鉴，研究企业电子商务平台的开发和运行费用，构建出网站成本核算的理论与方法体系。

This article is mainly based on the International Accounting Standards intangible assets-learn the theory and methods of site costs , research and development and operating costs of enterprise e-commerce platform to build a website cost accounting theory and methodology .