以下为句子列表：
英文: All intangible assets shall be averagely amortized over the periods benefited from such expenditures and the unamortized balance shall be itemized and shown in financial statements.
中文: 各种无形资产应当在受益期内分期平均摊销，未摊销余额在会计报表中列示。
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英文: All intangible assets shall be averagely amortized periodically over the period benefited from such expenditures and be shown with unamortized balance in accounting statement.
中文: 各种无形资产应当在受益期内分期平均摊销，未摊销余额在会计报表中列示。
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英文: Comparing with the real assets, intangible assets has its unique value change rule.
中文: 摘要同实物资产相比较，无形资产有其独特的价值变化规律。
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英文: He also proposes relevant countermeasures against the problems in the management of intangible assets in enterprises.
中文: 本文针对目前企业无形资产管理中存在的问题，提出了应采取的措施。
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英文: In-contrast to current assets, long-term assets refer to those as-sets that will be realized or consumed within a period longer than one year ot their acquisition, which are normally divided into fixed assets, intangible assets and deferred assets.
中文: 与流动资产相比，长期资产是指在超过一年的时间内变现或者耗用的资产，通常分为固定资产、无形资产及递延资产。
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