assets shall be grouped and itemized in the balance sheet according to their nature of liquidity, including current assets, long term investment, fixed assets, intangible assets and other assets.

在资产负债表上，资产应当按照其流动性分类分项列示，包括流动资产、长期投资、固定资产、无形资产及其他资产。

intangible assets received from investors shall be accounted for at the assessed value recognized or the amount specified in the contract.

接受投资取得的无形资产，应当按照评估确认或者或合同约定的价格记帐；

taxpayers transferring other intangible assets shall report and pay tax to the local competent tax authorities where the establishment is located.

纳税人转让其他无形资产，应当向其机构所在地主管税务机关申报纳税。

at present, management of intangible assets is almost blank in universities and colleges so that intangible assets run off from time to time, which has caused immeasurable loss.

目前，高校中无形资产管理还几乎是一项空白，无形资产流失现象时有发生，为高校的发展造成了不可估量的损失。

transfer of intangible assets transfer of land-use rights, patent rights, unpatchted technologies, trade marks, copyrights and goodwill 5

转让无形资产转让土地使用权、专利权、非专利技术、商标权、着作权、商誉 5％

other intangible assets for which no amortized expense may be calculated for deduction.

其他不得计算摊销费用扣除的无形资产。

today it lies increasingly in intangible assets such as the mcdonald's name, the patent for viagra and the rights to spiderman.

而如今其更多的在于无形资产，比如卖当劳的名字，伟哥的专利以及蜘蛛人的版权。

intangible assets are non-current items owned by business, such as a copyright, franchise, goodwill, patents, and leasehold.

无形资产是企业拥有的非流动性的资产，例如版权、特许权、信誉、专利权和租赁权。

the intangible assets in no relation to the business operations; and

与经营活动无关的无形资产；

self-developed intangible assets shall be accounted at actual cost in the development process.

自行开发的无形资产，应当按开发过程中实际发生的支出数记帐。

at present, the intangible assets development strategy question to each area of china, almost a scholar does not pay attention to this and do corresponding research.

目前，对于中国各个区域的无形资产发展战略问题，也几乎没有学者关注与此并作相应研究。