fixed intangible assets

简明释义

固定无形资产,固定虚产

英英释义

Fixed intangible assets are non-physical assets that are not expected to be converted into cash within a year and are used in the operations of a business for more than one accounting period.

固定无形资产是指在一年内不预期转化为现金的非物质资产,并且在企业运营中使用超过一个会计期间。

例句

1.Companies must regularly assess their fixed intangible assets (固定无形资产) for impairment.

公司必须定期评估其固定无形资产(固定无形资产)是否存在减值。

2.The company reported an increase in its fixed intangible assets (固定无形资产) due to the acquisition of a new patent.

由于收购了一项新专利,公司报告其固定无形资产(固定无形资产)有所增加。

3.Investing in fixed intangible assets (固定无形资产) like trademarks can enhance a brand's value.

投资于如商标等固定无形资产(固定无形资产)可以提升品牌的价值。

4.The valuation of fixed intangible assets (固定无形资产) is crucial during mergers and acquisitions.

在并购过程中,对固定无形资产(固定无形资产)的评估至关重要。

5.The software developed by the firm is classified as fixed intangible assets (固定无形资产) on the balance sheet.

该公司开发的软件在资产负债表上被归类为固定无形资产(固定无形资产)。

作文

In today's rapidly evolving business landscape, the concept of fixed intangible assets has gained significant importance. These assets, unlike tangible assets such as machinery or buildings, are non-physical resources that contribute to a company's long-term value. Examples of fixed intangible assets include patents, trademarks, copyrights, and goodwill. Understanding these assets is crucial for businesses aiming to enhance their competitive advantage and financial performance.Firstly, it is essential to recognize that fixed intangible assets are not easily quantifiable. Unlike physical assets, which can be appraised based on their market value, the valuation of intangible assets often relies on subjective measures. For instance, a brand's reputation or a patented technology's future earning potential can significantly influence a company's worth but are challenging to quantify accurately. This ambiguity can pose challenges for businesses during mergers and acquisitions, where accurate valuations are critical.Moreover, fixed intangible assets play a pivotal role in driving innovation and fostering growth within organizations. Companies that invest in research and development (R&D) often create valuable intellectual property that can be classified as fixed intangible assets. For example, a technology firm may develop a groundbreaking software application that can be patented. This patent not only protects the company's innovation but also serves as a significant asset that can generate revenue through licensing agreements or sales.Additionally, fixed intangible assets can enhance a company's market position. A strong brand, for instance, can lead to customer loyalty and premium pricing. Companies like Apple and Coca-Cola have built their success largely on the strength of their brands, which are considered fixed intangible assets. The value derived from these assets often surpasses that of physical assets, underlining their importance in strategic planning and investment decisions.Furthermore, the management of fixed intangible assets requires careful consideration. Businesses must ensure that they adequately protect and leverage these assets. Intellectual property rights, for example, must be actively managed to prevent infringement and maintain exclusivity. Companies should also regularly assess the value of their fixed intangible assets to ensure they reflect current market conditions and organizational capabilities.In conclusion, fixed intangible assets are vital components of modern business strategy. They contribute significantly to a company's overall value and competitive edge. As businesses continue to navigate an increasingly complex and digital marketplace, understanding and managing these assets will be crucial for sustainable growth and success. By recognizing the importance of fixed intangible assets, companies can better position themselves for future opportunities and challenges in the ever-changing business environment.

在当今快速发展的商业环境中,“固定无形资产”的概念变得越来越重要。这些资产不同于机器或建筑等有形资产,是非物质资源,对公司的长期价值有着重要贡献。“固定无形资产”的例子包括专利、商标、版权和商誉。理解这些资产对于希望增强竞争优势和财务表现的企业至关重要。首先,必须认识到“固定无形资产”并不容易量化。与可以根据市场价值评估的有形资产不同,无形资产的估值往往依赖于主观指标。例如,一个品牌的声誉或一项专利技术的未来盈利潜力可以显著影响公司的价值,但很难准确量化。这种模糊性可能在并购过程中对企业造成挑战,在这些情况下,准确的估值至关重要。此外,“固定无形资产”在推动组织创新和促进增长方面发挥着关键作用。投资于研发的公司通常会创造出可归类为“固定无形资产”的有价值知识产权。例如,一家科技公司可能开发出一款突破性的应用软件,可以申请专利。该专利不仅保护了公司的创新,还作为一个重要资产,通过许可协议或销售产生收入。此外,“固定无形资产”可以增强公司的市场地位。强大的品牌,例如,可以导致客户忠诚和溢价定价。像苹果和可口可乐这样的公司在很大程度上依靠其品牌的力量取得成功,这些品牌被视为“固定无形资产”。这些资产所带来的价值往往超过有形资产的价值,强调了它们在战略规划和投资决策中的重要性。此外,“固定无形资产”的管理需要仔细考虑。企业必须确保妥善保护和利用这些资产。知识产权必须积极管理,以防止侵权并保持独占性。企业还应定期评估其“固定无形资产”的价值,以确保反映当前的市场条件和组织能力。总之,“固定无形资产”是现代商业战略的重要组成部分。它们对公司的整体价值和竞争优势有着重要贡献。随着企业继续在日益复杂和数字化的市场中航行,理解和管理这些资产对于可持续增长和成功至关重要。通过认识到“固定无形资产”的重要性,企业可以更好地为未来的机遇和挑战做好准备,在不断变化的商业环境中立于不败之地。

相关单词

fixed

fixed详解:怎么读、什么意思、用法

intangible

intangible详解:怎么读、什么意思、用法

assets

assets详解:怎么读、什么意思、用法