一．无形资产的效益是潜在的一个企业的资产，按财务会计的分类，可分为两大类，一是固定资产，一是无形资产。固定资产也称为有形资产，是指那些可供长期使用、单位价值高，在使用中保持原有实物形态的资产，如房屋、建筑物、机器设备、工具、器具等。固定资产在企业经营过程 one. The benefits of intangible assets is a potential asset of an enterprise, according to the classification of financial accounting, can be divided into two categories, one is fixed assets, one intangible assets. Also known as tangible assets, fixed assets refer to those assets that can be used for a long time, have high unit value, and maintain the original physical form in use, such as houses, buildings, machinery and equipment, tools and appliances. Fixed assets in the business process