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1·Total cost of ownership for an enterprise application server should involve calculating both the tangible and intangible costs.

企业应用服务器的总体拥有成本应涉及到有形和无形成本的计算。

2·Not only is there the cost of sending the support technician to work on the user's PC, but there are also intangible costs associated with lost productivity.

不只是有成本的发送到用户的计算机上工作的技术支持，但也有无形成本与效率损失相关联。

3·In the light of the composition and characteristics of SC cost management, the paper introduces cost budget management and intangible cost cause and analyzes the two new modes.

从供应链成本组成入手，结合供应链成本管理的特点，介绍了成本预算管理和无形成本动因分析两种新的供应链成本管理模式。

4·'The intangible benefits... Cannot be reduced to some kind of short-term cost benefit-analysis, as though one is purchasing a piece of property or an expensive sports car,' she says.

她说，就像买房子或是昂贵的跑车一样，一些无形的好处是无法通过短期的成本效益分析得到体现的。

5·Intangible assets include land use rights and patents, and are initially recorded at actual cost.

无形资产包括土地使用权、专利权等，以实际成本进行初始计量。

6·Therefore, in the analysis of the cost of poor quality, especially the external cost, should consider its intangible loss.

因此，在分析不良质量成本时，尤其是外部损失成本，应考虑其无形损失。

7·The cost of outsourcing intangible assets shall include the purchase price, relevant taxes and other necessary expenditures directly attributable to intangible assets for the expected purpose.

外购无形资产的成本，包括购买价款、相关税费以及直接归属于使该项资产达到预定用途所发生的其他支出。

8·Patent and other intangible assets are initially recorded at actual cost, and amortised using the straight-line method less than 10 years generally.

专利权及其他无形资产按实际支付的价款入账，一般采用直线法按小于10年平均摊销。

9·The systematic write-off to expense of the cost of an intangible asset over its useful life is termed as amortization.

将无形资产的成本在其存续期内系统化地结转到费用叫做摊销。

10·Being intangible product with zero marginal cost, software's quality management is more difficult than physical product, and should place more focus on the process quality and process quality control.

软件是一零边际成本的无形产品，其质量管理要较实物产品的质量管理更难以进行，需要对过程质量及过程质量控制更加关注。