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自创可辨认无形资产的计量问题探讨
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作者 韩晓娟 李惠玲 《黑龙江财会》 2003年第7期24-25,共2页
关键词 企业 无形资产管理 自创可辨认无形资产 自创知识产权 行为权利类无形资产 计量
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对知识产权会计确认与计量的探讨 被引量:7
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作者 张爱珠 《经济管理》 CSSCI 北大核心 2007年第8期49-53,共5页
本文从知识产权会计学定义出发,阐述了知识产权会计确认与计量应遵循的会计假设和原则,着重论述知识产权会计确认、计量的理论与实务,分析了现行会计惯例对知识产权会计确认与计量存在的弊端,并提出了改进的建议。
关键词 知识产权 会计确认 会计计量 自创知识产权
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The General Design and Technology Innovations of CAP1400 被引量:32
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作者 Mingguang Zheng Jinquan Yan +3 位作者 Jun Shenttu Lin Tian Xujia Wang Zhongming Qiu 《Engineering》 SCIE EI 2016年第1期97-102,共6页
The pressurized water reactor CAP1400 is one of the sixteen National Science and Technology Major Projects. Developed from China's nuclear R&D system and manufacturing capability, as well as APIO00 technology introd... The pressurized water reactor CAP1400 is one of the sixteen National Science and Technology Major Projects. Developed from China's nuclear R&D system and manufacturing capability, as well as APIO00 technology introduction and assimilation, CAP1400 is an advanced large passive nuclear power plant with independent intellectual property rights. By discussing the top design principle, main performance objectives, general parameters, safety design, and important improvements in safety, economy, and oth- er advanced features, this paper reveals the technology innovation and competitiveness of CAP1400 as an internationally promising Gen-IIl PWR model. Moreover, the R&D of CAP1400 has greatly promoted China's domestic nuclear power industry from the Gen-II to the Gen-III level. 展开更多
关键词 CAPI400 Advanced passive technology General designLocalizationTechnology INNOVATION
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