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汉语拼音：wú xíng zī chǎn

指不具有实物形态而能为企业长期使用，提供某种权利或特权的资产。如土地使用权、专利权、商标权、著作权、商誉等。

• Employee potential value of maximum play should be additional income in quite a few, and also can be a huge enterprise.

  员工潜在价值的最大发挥应是企业额外收益中的相当一部分，并且也能成为一个企业非常可观的无形资产。

• For intangible assets with an impairment provision, the accumulative amount of impairment provision shall be deducted from the cost as well.

  已计提减值准备的无形资产，还应扣除已计提的无形资产减值准备累计金额。

• Also the time he spent dating his wife before marrying her is still under consideration for valuation. . . valuation of intangible assets.

  并且，他和他太太在结婚前约会的时间仍然在估值中……作为无形资产估值。

• Cuteness was an asset worth paying for, they said, especially for an "umbrella species" like the panda.

  另外他们指出，讨喜的外形也是一种无形资产，特别是对于作为“护伞种”的大熊猫而言尤为重要。

• This type of income is called residual income and is often coined an intangible asset.

  这类收入往往被称为创造了剩余收入和无形资产。

• Balance the general account at end of every month, pay staff salary, make detail list of fixed assets, intangible assets and other fees.

  负责月末总帐结账，应付职工薪酬，固定资产无形资产和各种费用明细表等。

• Brand, intangible assets, the public image of it is empty, and is the only product of the down-to-earth ". "

  品牌、无形资产、公众形象全是空的，而唯有产品是扎扎实实的“有”。

• While goodwill is technically an intangible asset, it is usually listed as a separate item on a company's balance sheet.

  从技术上来说，商誉是一种无形资产，通常作为一个单独项目在资产负债表上列出。

• Such intangible assets as referred to in the preceding paragraph shall be valued at cost less the amount amortized for each period.

  前项无形资产之估价，以自其成本中按期扣除摊折额后之价额为准。