简介:本文分析了关于自行决定的会计设置和革新活动的几项经济属性,进而阐述了无形资产在资产负债表中确认不足的原因。现有文献与公开资料表明,无形资产在知识存量的增长与企业发展中的作用越加重要。然而,对于无形资产存量进行可靠地量化的系统化原则仍然尚未成熟。本文论证了革新活动的一般特征中如何产生无形资产的经济属性,从而有助于探讨无形资产的确认问题,并确定了会计原则与无形资产的经济属性之间不相匹配从而使会计信息相关性降低的实质。有人提出会计已变得聚焦于落伍的会计原则体系中的内在一致性。确认一项会计资产之前,财务报告系统通常需要一个能够从过去的交易中予以证实的“成本”,使企业可以和预期的未来收益联系起来。在知识基础的经济中这种偏狭的会计方法与无形资产投资的属性是不一致的。
简介:这一类广告通过使用模糊限制词、模糊数量词、模糊动词、修饰性形容词以及符号和缩略语等具备模糊性的语言来突破日常行为的规范,the purpose of the paper is to make people equip with a better manipulation of fuzzy advertising,advertising English has its unique features compared with English for other purposes. Fuzziness function in advertising English plays a positive role in human communication. Through linguistic realizations of fuzziness in advertising English from semantic angle to rhetorical devices in the text
简介:and thus the language of advertising is language that is used in efforts to persuade or otherwise entice people to purchase products or services. Toffler in his Future Shock approaches the language of advertising as a language of finely engineered,advertisements must be presented with a type of language that is persuasive in nature,advertising has played a very important role in today’s business world. Advertising