edu

education

Essay写作中的陈述类要求词

2019-07-11 17:40:19 | 日記
不知道留学生们对要求词的了解有多少,是否知道Describing,Explain,Elaborate这些词的区别。在Essay写作,很多时候都要用到陈述类的要求词,但大家对要求词会比较陌生,所以下面就给大家讲解一下这些要求词。

首先,需要同学们阅读大量的文献,在了解文献的中心思想之后,同时对所了解的文献进行知识梳理,理清主线对其进行逻辑分析。只有在清晰的脉络基础上,我们才能写出一篇高质量的essay。

一篇连贯严谨的Essay写作,除了依赖于同学们的写作技术之外,认真阅读行文要求也非常重要。部分同学可能面临毕业了却还是不清楚justify、examine以及discuss之间的区别是什么。其实这些词汇的重要程度不亚于你知识的积累,他们暗示了你的能接受的批判思维的程度以及行文结构。

基本上essay要求都可以划分为两类:陈述类和批判类。接下来就一起看看陈述类要求词的具体隐含写作要求吧。

Define:Define是指给事物或时间下定义,同学们需要用简洁的语言来概述问题主题,确切的表达出含义。如果在下定义的时候存在争议,那么一定要记得提出来。

Demonstrate:Demonstrate就是证明,解决demonstrate问题时,比较关键的一点就是使用例子,需要证据以及逻辑论证。从根本上讲,需要证明特定的研究主题,或者保证论证的有效性时,一定要通过使用证据和论据的方式来进行,以此来佐证自己的主张,并保障用这一类问题来断定自己的明确的立场。除此之外,在你运用了有效的证据来支撑自己的观点时,也就是建立了一个非常有利的案例。

Elaborate:Elaborate需要进行详细的说明,因此在这个部分需要同学们提供大量的与研究主题或研究论点相关的信息,且务必详尽。Elaborate的问题旨在引发描述性的回答,所以,在这里的重点是证明自己的对该主题已进行过重要的研究,以此来支撑自己所提供的信息。

以上就是关于陈述类要求词在Essay写作中的区别解析,类似于这样的要求词还有很多,同学们要多了解一下,这对写作的帮助非常大。

51due留学教育引领海外留学的风向标,打造最好的教育品牌,提供专业的代写服务,我们为自己的品牌代言,不负留学生的期待。提供全方位的服务,包括assignment代写、essay代写、paper代写服务。

更多关于代写的内容,点开主页栏目,即可快速获取代写相关资讯,如果各位有美国作业代写需求,可以咨询24小时客服QQ:800020041,为您详细解答。

Paper代写:Management accounting in business operation and management

2019-07-11 17:35:27 | 日記
下面为大家整理一篇优秀的paper代写范文- Management accounting in business operation and management,供大家参考学习,这篇论文讨论了企业经营管理中的管理会计。随着市场经济的快速发展,管理会计在企业发展中存在的作用越来越明显,但是在实际的应用中,针对管理会计存在着诸多方面的影响因素,严重阻碍着管理会计对企业管理的推进作用。 企业必须从多个方面加强企业的整体能力,创新管理理念,从而应用管理会计提高企业的自身的综合实力。因此,在未来必须加快管理会计在企业运行中的发展,更好的发挥管理会计的推动作用,促进企业的快速发展。

However, with the rapid development of China's economy and fierce market competition, compared with the prosperity of the capital market, it is more necessary to develop advanced management accounting. For the development of modern enterprises, relevant departments pay more and more attention to the establishment of modern enterprise system and the transformation of enterprise operation and management mechanism, especially the positive role of management accounting in enterprise operation.

With the rapid development of market economy, the role of management accounting in the development of enterprises is becoming more and more obvious. However, in practical application, there are many influencing factors in management accounting, which seriously hinder the promotion of management accounting in enterprise management. View of the reality in China, management accounting application area is not enough common, mainly in parts of our country, and part of the distribution of the enterprise, and failed to play its real effect, therefore, we must strengthen the management accounting for problem analysis in the enterprise development, promote the management accounting really play a role.

Management accounting is a part of accounting, which is different from financial accounting in enterprise application. Management accounting is mainly used to estimate the future development of enterprises through the data analysis of historical financial information. In order to improve the information management of enterprises and promote the rapid development of enterprises, common management accounting models include cost-volume-profit analysis, profit planning, activity-based cost method, dupont analysis system, etc., which involves the knowledge of economics, management, statistics and other disciplines. In the later stage of the reform and opening up, some of them formed the initial management accounting for the change of the market. Nowadays, management accounting is more and more widely used in the development of enterprises.

As for the research and application of management accounting in China started late, mainly according to the specific economic environment after the reform and opening up and up, the main research direction and research results mainly from and the introduction of other disciplines, such as information management and behavioral sciences, and other aspects of the theory, thus for management accounting research. Therefore, at present, there is no management accounting theory system suitable for China's economic development. And applying management accounting theoretical system, to the specific development of the enterprise in the process, the relevant theoretical knowledge of application only qualitative analysis, it is difficult to for enterprise problems are reasonable solution, and the theoretical knowledge and practical application of the enterprise development seriously out of, for example, CVP analysis, break-even point analysis, flexible budget, etc., in the actual application, not the real applications, applied to the development of the enterprise actual.

Management accounting is a discipline concept formed along with China's economic development. Due to its short development time, its application scope is relatively narrow in the actual development process, and it still needs to gradually expand its application scope in the future development process. The actual situation of the management accounting application in our country are mainly applied in the minority areas of our country and enterprises, the vast majority of areas in management accounting is not enough to understand or a less practical experience in applications, the management accounting in the practical application of received much restriction, only used in relatively developed areas in China, mainly used in large enterprise in our country. But lies in our country backward area, although has some applications, but has not really played its role.

In the application of management accounting, there is a lack of understanding of management accounting. Management accounting is to provide specific and effective information data for the specific development of enterprises, rather than accounting for the previous business operations of enterprises, which to a large extent reflects the management concept of enterprises in the specific discovery process. At present, many enterprises in the use of management accounting in our country related management system and mechanism is not comprehensive, no specific analysis to changes affecting enterprise development and related management accounting staff working in the process of the actual work ability is not enough, did not have enough ability to solve practical problems, unable to meet the demand of the development of management accounting, caused our country enterprise organization management system has obvious difference with management accounting requirements.

No matter whether its theoretical achievements are excellent or advanced, the ultimate effect of management accounting lies in whether the theoretical knowledge can be converted into practical experience in practice, so as to be applied and effectively promoted and used in practice. So related business sector must absorb and draw lessons from the successful experience of the management accounting and case analysis, so as to summarize and draw lessons from, research in the light of the concrete situation in enterprise combining practice and theory of the development of management accounting application, find out their specific application solutions and methods, to promote enterprise in the fierce market under the condition of rapid economic development, according to the needs of enterprise management itself, to ensure that the enterprise management accounting theory and practice, combining to promote the rapid development of the enterprise.

To improve the effect of management accounting in the specific application of enterprise development, first of all, it is necessary to improve the awareness of management accounting of enterprise leaders and staff at all levels. In the decision-making process of the specific development of enterprises, enterprise leaders must strengthen the awareness of management accounting, analyze the relevant financial information and the specific development of the company, according to the actual situation, so as to improve the rigor and scientificity of the decision. Relevant staff in the process of concrete work, can't just have to rely only on personal subjective judgment, must be conducted in the past experience and the reality today to weigh the development of various aspects, to ensure that the results of the PIC is based on the actual development of the enterprise data information and materials, etc. Based on various data, using management accounting into the concrete work of enterprise, management and decision making process, so as to promote the rapid development of the enterprise, therefore, must want to improve the consciousness of the whole enterprise management accounting application.

Budget management is a very important part of enterprise operation management accounting. Strengthening budget management can promote enterprises to have certain prediction and evaluation of specific development direction. Nowadays, many enterprises in China are gradually aware of the important role of management accounting in the development of enterprises. As a key part of the mid-term budget management must be paid attention to and gradually promoted. Therefore, in the specific implementation process, relevant departments must establish a sound budgeting management system. First of all, the responsibility distribution system must be implemented to implement the responsibility of specific budget items to individuals, so as to promote the rigor of project budget. In fact, it is necessary to strengthen the mutual cooperation among multiple departments to ensure the accuracy and comprehensiveness of data results, so as to promote the better operation of management accounting. Finally, it is necessary to improve the adjustment mechanism of management accounting in the operation of enterprises. In the actual application process, it is necessary to timely monitor the possible deviations and timely solve the problems to form a dynamic operation process.

Management accounting in the enterprise application process, because the content involved is relatively extensive, and has not established the corresponding independent theoretical knowledge system. Therefore, in the specific application process, the requirements for management accounting personnel are relatively high. Talent to a large extent determines the effect of management system in the specific application of enterprises. Therefore, in the process of enterprise development, we must strengthen the emphasis on human resources. On the one hand, we should pay attention to the introduction of management accounting talent certificate, improve the human resources construction system, and attach importance to the ability of talents. On the other hand, in the process of specific love and relationship management, we should strengthen the cultivation of talents. First of all, job training should be carried out for the recruited personnel, so as to strengthen the comprehensive understanding of management and accounting personnel of the enterprise and carry out corresponding positions according to their specific abilities. Finally, enterprises must strengthen the regular skills training for management accounting personnel, constantly improve and improve the ability of management accounting personnel.

In order to promote the better application of management accounting in the development process of enterprises, it is necessary to provide a reasonable platform for management accounting to play and apply. On the one hand, it is necessary to establish a relatively good enterprise environment to make management accounting better operate in enterprises. On the other hand, it is also necessary to strengthen the construction of modern enterprise system to promote the effect of management accounting from the system, so that enterprises can use management accounting to promote the rapid development of enterprises.

With the increasing competition in the global market, enterprises are facing more and more pressure in the development process. It is necessary to strengthen the overall ability of enterprises from multiple aspects, innovate management concepts, and thus apply management accounting to improve the comprehensive strength of enterprises. Therefore, in the future, we must accelerate the development of management accounting in the operation of enterprises, better play the role of management accounting to promote the rapid development of enterprises.

51due留学教育原创版权郑重声明:原创paper代写范文源自编辑创作,未经官方许可,网站谢绝转载。对于侵权行为,未经同意的情况下,51Due有权追究法律责任。主要业务有essay代写、assignment代写、paper代写服务。

51due为留学生提供最好的paper代写服务,亲们可以进入主页了解和获取更多paper代写范文 提供作业代写服务,详情可以咨询我们的客服QQ:800020041。

Law Assignment写作Tips

2019-07-11 17:34:37 | 日記
随着留学行业的发展,每一年出国留学的人也越来越多。慢慢的,法学专业也开始火起来了。说到法学专业,那么就得提一下Law Assignment了,它不像其他专业的Assignment那么简单,需要注意的细节有很多,下面就给大家分享一些Law Assignment写作小Tips.

IRAC注意事项

Issue:最先定的就是issue,一般在描述facts后写,也可以直接写。

开篇一定要提到最重要的issue。

*可以有多个issue/sub-issue/mini issue

例子:E.g.The issue in this scenario is whether A’s serving customer performance belongs to existing contractual duty.

Rule/Relevant law:由某个case/statute引出的Principle/Definition

例子:E.g.In Wigan v Edwards(1973)47 ALJR 586,the High Court stated(per Mason J at 594)the general rule as follows:

The general rule is that a promise to perform an existing duty is no consideration,at least when the promise is made by a party to a pre-existing contract,when it is made to the promisee under that contract,and it is to do no more than the promisor is bound to do under the contract.

例子:E.g.It is outlined in Wigan v Edwards that a promise to perform an existing duty is no consideration.

Application具体如何运用:

同学们需要用到更多的case来argue前面的rule,证明是否可以运用Relevant Law来判定某件事(claim against others)。

结构可以用ACAR/ACA/A,说出其中的道理,字数也要把握好:

·Argument–Main point

·Counter Argument–Challenge main point

·Rebuttal–Further support for the main point

Conclusion结尾:

联系issue,根据issue下结论,issue成立与否;结合case,以实例写/Consequence

文章结构:

·Issue+Relevant Law(建议写3-4行,字数500上下)

·Application

·Application

·Application+Conclusion

*注意,不需要每段之前加小标题!这样会影响得分。

Reference格式

1.数量≥12;Outside Research≥2

2.Case必须来源AU

3.Intext:A v B

4.Footnote:e.g.A v B[1999]FCA 100.

FullCitation

Full Stop.“.”

可用多个case,每个case用“,”隔开

一个case用一次/必须和intext符合

5.Bibliography:A-Z排序,无需Full stop,具体见AGLC GUIDE.

以上就是law assignment写作中需要注意的提分小tips,做好以上这些,相信同学们的assignment水平会提升一大截!

想要了解更多英国论文写作技巧或者需要英国代写,请关注51Due英国论文代写平台,51Due是一家专业的论文代写机构,专业辅导海外留学生的英文论文写作,主要业务有英国代写、essay代写、assignment代写、paper代写。亲们可以进入主页了解和获取更多关于英国代写以及英国留学资讯,我们将为广大留学生提升写作水平,帮助他们达成学业目标。如果您有英国代写需求,可以咨询我们的客服QQ:800020041。

Paper代写:American thriller movie

2019-07-11 17:32:14 | 日記
本篇paper代写- American thriller movie讨论了美国惊悚电影。惊悚电影是美国经久不衰的类型片之一,其诞生和兴盛与人们内心的欲望息息相关。惊悚电影通过种种将人类置于绝境的叙事展现着人类的担忧、紧张与无助,吸引观众与剧中角色一起感到惊悚,将观众人性之中深藏的恶尽量地释放出来。同时,因审美距离的存在而使观众感到某种安全感,这有利于观众在日益紧张的快节奏生活重压之下进行排解。本篇paper代写由51due代写平台整理,供大家参考阅读。

Thriller is one of Hollywood's enduring genre films. Its birth and prosperity are closely related to people's inner desire. People have long had the aesthetic experience and aesthetic habit of releasing emotions in art works that evoke human fears. The popularity of gothic novels is a typical example of this demand. The birth of the film is the product of the industrial and scientific and technological progress, but it was also associated with industry and the expanding of science and technology, its negative effect also increasingly prominent, the human is becoming more and more to the outside world have an uncontrollable fear and helplessness, Nietzsche's "god is dead" is the 20th century people fear mentality as well as to produce the feeling of helpless on behalf of his own fate. In such cases, the emergence of thriller genre films has played a similar role to gothic novels, and at the same time, it has a role beyond words. Thriller movie through a variety of puts human despair of narrative show the human concern, tension and helpless, to attract the audience feel thriller with the characters and the audience hidden evil of human nature as far as possible to release. At the same time, the existence of aesthetic distance makes the audience feel a sense of security, which is conducive to the audience under the pressure of increasingly tense and fast-paced life. In terms of thriller movie, Hollywood is undoubtedly occupy a leading position in the world film, in a long period of time to explore, Hollywood has formed a set of relatively stable narrative mode and business practices, and the former has a direct impact on the latter, so for Hollywood thriller movie narrative modes is brief analysis helps us to grasp the thread of the genre.

In general, the narrative logic of the film is in pursuit of rationality, and the creator must provide the audience with a complete, reasonable and fluent narrative in the film. The reason why human beings need scary movies is precisely because they have witnessed the limitations of reason in real life. Human beings cannot control their destiny and manipulate the world by their own reason. Such as Americans in the contemporary suffered the biggest trauma "9.11" incident, and the resulting violent terrorist attacks, etc. These things are both evasive and attractive to humans. Therefore, thrillers must show the audience a world in which the order is completely destroyed and the reason in daily life is not applicable here. In this world, there is an unknown and enormous destructive force, and the problems it provides to human beings are difficult for ordinary people to solve under the existing conditions. Only when the audience is placed in such a narrative context can the plot be pushed forward smoothly, and the thriller effect of the narration can be brought into full play.

To the "museum of terror" as an example, the movie is a classic Hollywood thriller movie, there were 1953 by ender? DE? toth directed by version, and with m ? hill new version released in 2005. In the original, Gerald? professor Henry had indulged in sculpture art, built a wonderful museum, but poor earnings. Business partners and Matthew? burke to defrauds insurance money and set fire to the whole museum, professor Henry also missing in the fire, people thought that Henry had killed in the fire, he was miraculously resurrected and began a cruel revenge behavior. In his revenge, he not only kill the burke and burke's lover, even also plans to kill lover's roommate? Sue Ellen. After the attempted murder, Henry opened a new wax museum featuring death and violence, attracting Alan to watch. Henry was about to imprison Alan to make a wax statue of Joan of arc. After Allen escaped, Henry fell into hot wax in the scuffle with the police. Irrational logic of the story is that burke insurance fraud behavior is shocking enough, Henry after surviving without taking legal means to expose the crimes of burke, but revenge on their own, and would hate to burke's lover and entirely innocent Allen. In the process of designing to kill Alan, Henry was determined to make a wax figure of Alan. In the film, Henry's behavior is absurd and irrational.

The new horror waxworks has completely changed the story. In the movie, a couple living in a small town in the conjoined twins, when will they separate, elder brother was disfigured, and the younger brother's head also lost a large piece of leather, adult brothers suffered discrimination of people in the town because of the crazy revenge, will the whole town are made into lifelike wax. The crime of the town was exposed by a group of young tourists, and the desperate brothers began killing the young. Movie narrative also lost the rationality in normal story here, first of all, conjoined twins don't usually show face connection back before such a state, second, the two brothers keep such a small town near no man's land there is no such thing as the basis of the normal operation. But under such conditions set, small town, quiet, seemingly calm and orderly, in fact all made of wax, and the brothers with wax in the movie will be alive seal of terror, was enough to make the audience's heart seized by fear, ignore the unreasonable place of the narrative.

As mentioned earlier, the thriller genre narratives are closely related to its business operations at the box office, which is more obvious mda is a thriller movie, follow certain routine thriller movie seemingly conformism, but also in the film preparation is made at the beginning of production has a group of relatively stable potential audience. In other words, the audience who is tired and fussy about thrillers is not in the consideration of the movie's box office. The audience chooses the audience as well as the movie. Because the movie thriller pursuit is amplify the horror effect in a short time, not long time viewers retrospect and reflection on the movie narrative, therefore the characters image how deep or not, rich is not a thriller movie to pay attention to. And patterned film shots can guarantee in the shortest possible time from the screenwriter, taken to post-production and a series of process, entered the stage of theatrical release as soon as possible, to ensure the rapid withdrawal of funds. In this fixed mode, the typology of role building is one of the characteristics. Role is the key to movie narrative, the plot of the film is mainly composed of the characters and the relationship between the organization and promote characters, once the characters on the character, function setting is fixed, the film on the narrative basic coordinate are identified, creators have to do is plump the narrative on the coordinates. Especially when also entered the postmodernism film arts, people are more inclined to shape a face is not clear, the role of abstraction, to reflect the nothingness of the world, chaos and refractory.

The first is the mutant monster. Like the space monster in alien, it appears in an egg in the remains of an alien spaceship, a creature that does not exist on earth. The creature is able to attach to human bodies and emit deadly acid, which is a great threat to the crew of a spaceship. Such images can also be found in movies like jaws and godzilla. These creatures or from outer space, or from the inaccessible depths of the sea, or the product of the nuclear disaster on earth, although they vary in shape and capability, but for the audience, the meaning of them is a terrible, looks strange, can kill people. Because such characters exist in the image of "non-human", no matter the creator or receiver of the film, they can avoid the process of exploring their inner world. The second is the distorted image of abnormal characters. For example, John, the mysterious and cruel judge in the chainsaw movies, seems to know everything about people's privacy. "Hannibal" has a wealth of psychological knowledge, eating human flesh Dr. Hannibal, and so on. These people may look like ordinary people, but they all hate society for various reasons and are keen to torture others for pleasure. As in zc m? hill directed "the orphan hatred," the protagonist Easter is actually a appearance of adult women with children, due to the shape and manic diseases, she could not lead a normal life, but with the identity of the orphans to be in an orphanage. Once she was adopted, she would try to seduce the adoptive family and the male owner. Because of the size of her young child, all her attempts to seduce her ended in failure. In the movie, east to collapse adoptive families as soon as possible, even cruel killing orphanage mammy, then try to burn the adopter's son, had made against the adopter deaf daughter car accident. What's more, the discovery that the woman in the east is in trouble is not trusted by the man's owner, leading the audience to see the family sink into tragedy. Although these characters are part of the human race, they are remembered not for their mental journey, but for the great harm they can do to others.

Open narrative structure is at the end of the film does not give the audience a happy ending, the development of the plot to can have a variety of possibility, the fate of the characters exist or happy or sad. The audience can participate in the narration of the film in the open narrative structure, and make up the ending of the film according to their own understanding and subjective intention. This kind of narrative structure is constantly emerging in Hollywood thrillers. Unlike domestic thriller movie, have a grading system of Hollywood horror movies have more freedom in the expression, so it does not need to provide an explanation to the audience in at the end of the movie or replacement. Creators of thrillers tend to prefer to wrap up the film with an open ending with a wide variety of theories. First of all, this approach can continue to reflect the disorder and absurdity of the world in the drama, increase the mystery of the narrative, and even make the film a labyrinth without exit. Secondly, this approach can also increase the topical nature of the film, so that the film can maintain a certain degree of heat during the theatrical release. From a psychological point of view, the audience in the process of viewing experience some kind of danger, but the end does not represent the next risk will not come, that a maze in the audience left the cinema still likely will trap the audience; Finally, this kind of ending also creates the possibility for the film to make a sequel. It can be said that whether based on artistic or commercial considerations, an open narrative structure is more beneficial than harmful to thriller movies.

For example, in the "aliens" directed by ridley Scott ?, protagonist ripley led the members on the "shi mo" with alien spacecraft wreckage on life and death phase, although human beings already have very advanced technology, but for abnormity such silicon-based alien creatures human is very weak. When humans very not easy to destroy all living alien monster is exhausted, in addition to ripley, all other crew members have been killed, while the other is on the surface of a planet left a complete alien egg, whether it can be hatched become film of an open question. In "aliens", the first of the special-shaped indeed as expected and produce a large number of monsters, the last time in the sole survivor of the battle of ripley, led by the earth's people and special-shaped launched after a fight a bloody, seemingly has been a costly victory, bud glidden on spacecraft into the safety, can smoothly to return to earth. Is at the end of the film, however, almost into the darkness, came the voice of a rapid climb, and that is what alien pups can sound, although this sounds very brief, but ? director James Cameron is suggested that the audience in the voice, survivors of the spaceship, there are special. Away from the first in the audience know, special-shaped evolve rapidly, and it has strong ability to learn, at a time when the ripley did not grow up to be a take up arms and insistence on alien extermination of the hero, just a very fear to aliens, weak woman wanted to live. Alien and ripley, among others, are also likely to fight each other to the death, leaving the stage for the third film alien. Although the two films were made by different directors, they were remarkably consistent in their treatment of the ending.

It can be said that from the choice of subject matter field, or the various techniques of expression aided by high-tech means, the attempts of American Hollywood thriller genre films are diversified. But in narrative mode, Hollywood thrillers are conservative and follow a certain pattern. Precisely because thriller movie itself plays a role in psychology, according to the movie audience psychology, people have formed a relatively fixed the fear of germinal, response mechanism, and horror movies have to do is to suit the remedy to the case. Therefore, in mature thrillers, it is not hard to find that they generally have a narrative logic that is out of rationality, a familiar character setting and an open ending. Instead of criticizing it as a sign of Hollywood's indolence in artistic creation, consider it a model of Hollywood's success in running certain genres. , of course, these three points as the summary of Hollywood thriller movie narrative art, could be exhaustive, the hearts of men at the same time the world is developing along with the outside world, to be sure, the future of Hollywood thriller movie in the breakthrough of narrative mode is welcome by the audience.

要想成绩好,英国论文得写好,51due代写平台为你提供英国留学资讯,专业辅导,还为你提供专业英国essay代写,paper代写,report代写,需要找论文代写的话快来联系我们51due工作客服QQ:800020041或者Wechat:Abby0900吧。

Essay代写:The intangible assets

2019-07-11 17:28:32 | 日記
下面为大家整理一篇优秀的essay代写范文- The intangible assets,供大家参考学习,这篇论文讨论了无形资产。如今,大家普遍认为无形资产是不具有实物形态,能够为企业所用并带来长期收益的超额获利能力的所有经济资源和权利的总和。繁杂的无形资产的构成要素不易把握。时至今日,世界各国学者和学术机构对无形资产的定义尚存在争议。

With the development of society and the rise of Internet industry, Chinese society has stepped into the information age of knowledge economy from the industrial age. Intangible assets have gradually become an important part of enterprise assets in the form of knowledge, especially Internet enterprises. At present, the proportion of intangible assets of Internet enterprises is exceeding that of fixed assets. However, at present, there are many deficiencies in the identification, evaluation and accounting of intangible assets of Internet enterprises in China. Domestic research on this aspect also starts relatively late. This paper discusses the determination of intangible assets in Internet enterprises through empirical analysis and descriptive statistics.

The term intangible assets is familiar to many people. It is generally believed that intangible assets are the sum of all economic resources and rights that have no physical form, can be used by enterprises and bring long-term profits. It is difficult to give a precise and concise definition of intangible assets, and it is even more difficult to give a clear definition of intangible assets of Internet enterprises. The composition elements of multifarious intangible assets are not easy to grasp. Many academic institutions and scholars at home and abroad have given various definitions of intangible assets, and these definitions differ little from each other, but in other words, some are far from each other. But these are not surprising, are each scholar in their own understanding of the nature of intangible assets on the basis of the views. The understanding of intangible assets is gradually deepened with the progress of history and the development of science and technology. Up to now, the definition of intangible assets by scholars and academic institutions around the world is still controversial.

Internet enterprises are developing rapidly in the information age of knowledge economy and supported by national policies. The ratio of intangible assets is increasing. It is particularly important to confirm and measure Internet intangible assets reliably. China's current new accounting standards have a relatively vague definition of the capitalization and expense of Internet enterprises' high independent r&d expenditure on intangible assets, which cannot effectively distinguish research and development related information. It mainly relies on the subjective judgment of accounting personnel in the physical operation. In this aspect, many scholars at home and abroad have studied it, but there is no unified official recognition.

For example, compared with traditional enterprises, Internet enterprises have more unique human resources, more high-tech talents, Internet clicks, subscriptions and other intangible assets that traditional enterprises cannot match. Under current conditions, the virtual economy is always better than the real economy, because it does not require investment to build a large number of fixed assets, and the cost is relatively low. For example, baidu, China mobile, weibo, alibaba, China unicom, China telecom and tencent are all leading Internet companies, creating tens of billions of dollars every year. They have low physical costs, high social impact and a huge number of users. Obviously intangible assets such as reputation and number of users are more important in high-tech enterprises such as the Internet. In other words, intangible assets are the backbone of Internet business empire.

In traditional enterprises, the product cost composition of enterprises can be divided into narrow sense and broad sense. However, a product is mainly composed of manufacturing cost, investment cost, raw material cost, storage cost and labor cost. Among them, the material cost accounts for about 60%, labor cost accounts for about 20%, manufacturing cost accounts for about 15% and storage cost accounts for about 5%. In high-tech enterprises, the Internet plus can significantly reduce the cost of a product by 18%. The old saying "knowledge is power" is not unreasonable, which is perfectly interpreted by Internet enterprises. The intangible assets of Internet enterprises are mostly expressed in the form of knowledge. Intellectual property is an important part of intangible capital, and intangible assets take an increasing proportion in the development of Internet enterprises. Take the Internet companies samsung and huawei as examples. According to the estimated manufacturing cost of their high-tech chips, the cost input of intangible assets is the largest, up to 60%, including research cost, development cost and test cost. And tangible costs ratio but is not big, mainly made of the raw material cost accounts for about 15% of the total cost, for example, a huawei high-end grade mobile atmospheric actual manufacturing cost is about human life money 1350 yuan, but its market price is up to about 9000 yuan, higher than that of huawei mobile phones to the premium is mainly by the high cost of intangible assets.

The cost of Internet assets is the most obvious characteristic that distinguishes traditional enterprises from Internet enterprises. The highest cost of intangible assets is research and development cost, which has become the regular cost of Internet enterprises. The proportion of r&d cost of Internet enterprises in operating revenue is much higher than that of traditional enterprises. Some Internet enterprises even have r&d cost much higher than that of traditional enterprises, and some Internet enterprises even have r&d cost higher than that of high-tech enterprises stipulated by the state. For high and new technology enterprise regulations of the state, for example, over the last three fiscal years of research and development expense of operating income ratio is: "when enterprises operating income below 50 million yuan, the research and development costs accounted for the proportion of sales revenue shall not be less than 5%, from 50 million to 200 million yuan in its research and development expense accounts for the proportion of revenue shall be not less than 4%, at 200 million yuan of above its research and development expense accounts for the proportion of revenue is not less than 3%", From the r&d input of Internet enterprises in table 1, it can be seen that the proportion of r&d expenditure of Internet enterprises samsung, apple, huawei and tencent is higher than the national requirements for high-tech enterprises.

Differentiate intangible assets is not unified, the evaluation of the company's intangible assets will be divided into 23, study about this in China starts relatively late, so the evaluation of the Chinese company intangible assets can be divided into roughly 12, only six confirmed as intangible assets, "the patent right, trademark right, franchise, non-patented technology, the right and the land use right." It can be seen that the scope of intangible assets in China is narrow. The three types of Internet enterprises in China are basic, application and service. Basic and application-oriented Internet enterprises mainly rely on big data, cloud storage, cloud computing and other services to create value and realize profits through users' visits to websites. Service-oriented Internet enterprises mainly rely on some database, proprietary technology, some internal research and development software and user subscriptions to achieve value. Live streaming platform software, such as huya live, only needs to sell to obtain the copyright of electronic publications if it wants to obtain the copyright. But current accounting rules don't keep up with The Times and don't classify many of the Internet's biggest assets as intangible.

There is a relationship between accounting information distortion and intangible assets evaluation. According to accounting standards for business enterprises no. 6 - intangible assets listed in the "patent, non-patented technology, trademark rights, copyright rights, land use rights, concessions" and so on. In Internet companies should occupy a larger share of the intangible assets is the outsourcing of the patent right and non-patented technology, but the ranking in the top 10 Internet enterprise intangible assets statistics show that similar projects accounted for the proportion of small, independent patent and the patent in the intangible assets accounted for 38%, including land use rights for a higher share of 40%, and for Internet enterprise of high and new technology research their own unique product property is its core competitiveness. Alibaba, tencent and baidu are among the top three Internet companies in China, according to a 2018 list of the top 100 Internet companies jointly released by the ministry of industry and information technology of China, and have been among the top three for six consecutive years. These Internet giants ranked in the top three for six consecutive years because they were recognized by investors for their huge intangible assets. Obviously not because of tangible assets like land tenure. And most of the intangible assets are not shown in the accounting statements, just get the default of investors and people from all walks of life. This is because the measurement of intangible assets is not perfect and there are loopholes, which lead to the inconsistency between the records in financial statements and the actual situation, leading to the distortion of accounting information.

R&d spending is divided into research and development, but there is no clear distinction between the two. Sometimes the research and development are carried out at the same time, and new functions are developed at the same time. There is a lack of clear quantitative indicators between the two. According to accounting standards, "the research and development project shall be converted into capital when it reaches the intended use to form intangible assets. In this process, the lack of rigid indicators only rely on the subjective judgment of accounting personnel. In the Internet industry is different from traditional enterprise of high and new technology, the Internet enterprise intangible assets are a lot of research and development projects, the development of the high cost of enterprise accounting information quality influence is very big, but the reality of enterprise intangible assets book value is very low, you can see from table 2 many domestic listed companies is very low. Causes of this phenomenon is, on the one hand, development of cost accounting has no specific measurable, on the other hand is the enterprise in order to reduce the net profit or is the purpose of cost saving and should have been included in the capital into intangible assets are included in the cost of management, so as to make the intangible assets in the report is very low, accounting information distortion.

In order to improve the quality of accounting information of Internet enterprises, it is necessary to classify the intangible assets that conform to the intangible definition and bring profits to the enterprise into intangible assets. For example, the right to use marks, the crystallization of enterprise management methods, science and technology, expenses such as the wages and benefits of research and development personnel, the current profits and losses of development and research should be included in the recognition of intangible assets. On the one hand, it can improve the management level of the enterprise; on the other hand, it is conducive to investors' prediction of the value created by the enterprise in the future; on the other hand, it is conducive to investment decisions and better development of the enterprise.

The current accounting requires the recognition of intangible assets to meet the cost can be measured reliably, but some intangible assets are not measurable. For example, it is hard to predict how much manpower, material resources and financial resources are invested in the creation of the goodwill created by enterprises. For example, tencent's market value has reached a staggering 3,152,022 billion Hong Kong dollars, and it does not have a large number of land use rights, buildings and other physical assets. But investors are willing to value it because it has a lot of intangibles, including goodwill. Upholding the principle of reliability and prudence, intangible assets that cannot be measured reliably on the one hand need enterprises to establish a sound evaluation system of internal capitalization conditions and strengthen the professional quality of accounting personnel. On the other hand, it combines the value assessed by the company with the fair value, rather than simply using the traditional historical cost method as the measurement method.

Increasing the number of intangible assets evaluation system, Internet of intangible assets in the financial and legal without a clear understanding, intangible assets assessment should absorb past experience from different point of view, adopt different methods for different objects a relative evaluation system, frame ming-yong lu wang and other scholars on the basis of predecessors' research on the Internet are used for the evaluation of intangible assets cost method and income method, income present value method to compare the advantages and disadvantages, but did not give a more scientific conclusion. Unlike traditional enterprises, intangible assets of Internet enterprises are identified in a logical way. Websites, computer software, proprietary technologies, network domain names and goodwill visibility formed by investment of Internet enterprises should be evaluated as intangible assets of enterprises.

Generally speaking, there are two kinds of system elements of intangible assets in high-tech Internet enterprises. One is the accounting standards to confirm the intangible assets standards, that is, according to the ministry of finance issued "accounting standards for enterprises no. 6 - - intangible assets" stipulated by the composition of several accounting intangible assets. The other is that the intangible assets of Internet enterprises are made up of various elements of intellectual property, that is, the elements of property rights are the elements of intangible assets. Different from traditional intangible assets, Internet intangible assets are not only composed of intangible assets accounting elements and intellectual property elements, so it is necessary to innovate the recognition standards of intangible elements from both horizontal and vertical aspects. In other words, it is necessary to innovate new elements horizontally and enrich the content of confirmation of elements vertically. The innovation of Internet intangible assets element confirmation standard should combine legal elements and other elements to learn from each other and promote the coordinated development of Internet enterprises.

The empirical analysis and descriptive statistics show that with the development of knowledge economy information, the development and research of intangible assets become more and more important for Internet enterprises. The quality of accounting information of Internet enterprises is closely related to the recognition and measurement of intangible assets. China's accounting standards have made some progress in the recognition of intangible assets in the Internet industry, but some enterprises have a high degree of autonomy in the capitalization and expense of research and development expenditure, thus affecting the quality of enterprise accounting information.

想要了解更多英国留学资讯或者需要英国代写,请关注51Due英国论文代写平台,51Due是一家专业的论文代写机构,专业辅导海外留学生的英文论文写作,主要业务有essay代写、paper代写、assignment代写。在这里,51Due致力于为留学生朋友提供高效优质的留学教育辅导服务,为广大留学生提升写作水平,帮助他们达成学业目标。如果您有essay代写需求,可以咨询我们的客服QQ:800020041。

51Due网站原创范文除特殊说明外一切图文著作权归51Due所有;未经51Due官方授权谢绝任何用途转载或刊发于媒体。如发生侵犯著作权现象,51Due保留一切法律追诉权。