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四、资产的分类1.有形资产和无形资产企业的资产,按其性质来分,首先可以分为有形资产和无形资产。前者是指那些具有实物形态、有一定物质实体的资产,包括存货、工具、模型、机器、设备、房屋以及其他有着各种实物形态的资产;后者则是指各种没有物质实体的资产,通常是指企业所拥有的各种权利,包括现金清偿权、土地使用权、专利权、非专利技术、商标权和商誉等等。值得注意的
IV. Classification of assets 1. Tangible assets and intangible assets The assets of an enterprise can be divided into tangible assets and intangible assets according to their nature. The former refer to those assets that have physical form and certain physical entities, including inventory, tools, models, machines, equipment, houses, and other assets with various physical forms; the latter refers to assets without physical entities. Usually refers to various rights owned by the company, including cash claims, land use rights, patents, non-patent technology, trademark rights, goodwill, and so on. worth taking note of