贵刊1993年第3期刊登罗勇同志的《无形资产不是固定资产》一文,(以下简称“罗文”)读后颇受启发,但笔者对此文不敢苟同,特提出商榷如下: 1.罗文在论述无形资产不是固定资产时,把特征和条件混为一谈,罗文在第二、三自然段分别论述了固定资产和无形资产的特征,并没有指出固定资产的基本条件,而在第四自然段却总结说:“无形 Your article published in 1993 No. 3 Comrade Luo Yong published “Intangible assets is not a fixed asset,” a text (hereinafter referred to as “Luo Wen”) quite inspired after reading, but I disagree with this article, especially put forward the following: 1. Luo Wen discusses the characteristics and conditions when he discusses intangible assets, which are not fixed assets. Rowan discusses the characteristics of fixed assets and intangible assets in the second and the third paragraphs respectively, and does not point out the basic conditions for fixed assets. In the fourth The natural segment concludes: "Invisible