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无形资产是企业长期使用但没有实物形态的资产,包括工业产权(商标权与专利权)、专有技术、著作权、实地使用权、商誉权等.无形资产在形成和使用过程中,与固定资产和流动资产均有区别,具有自己的特点.由于无形资产能在较长时期内为企业提供某种权利或带来比一般水平高的收益,因此,一般将无形资产作为企业的一项长期资产.它与房屋、建筑物、机器设备等有形固定资产有着某些相同的属性,都是单位价值较高,使用期限较长,其价值在较长的寿命期内逐渐地转移到产品成本中去,并随着销
Intangible assets are assets that are used by enterprises for a long time but have no physical form, including industrial property rights (trademark rights and patent rights), proprietary technologies, copyrights, on-site use rights, and goodwill rights. Intangible assets are formed and used in the process of Assets and current assets are different and have their own characteristics. Because intangible assets can provide enterprises with certain rights or bring higher than average profits over a long period of time, intangible assets are generally used as a long-term enterprise. Assets. It has some of the same attributes as tangible fixed assets such as houses, buildings, machinery and equipment. All of them have high unit values and long life spans. Their value gradually shifts to product cost over a longer life span. Go with and sell