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企业的资产,按其是否存在实物形态可以分为有形资产和无形资产。所谓无形资产是指企业长期使用但没有实物形态的资产,它的主要特点是不存在物质实体;通常能为企业带来高额利润;有效期限与带来的未来经济效益具有较大的不确定性。无形资产的内容包括专利权、商标权、版权、专有技术与配方、土地使用权、商誉、特许(专营)权、租赁权、公司名称、公司的销售渠道与网点、公司人才和经理人员的智能和经验,甚至特殊的地理位置带来的利益等。
The assets of an enterprise can be divided into tangible assets and intangible assets according to whether or not there are physical forms. The so-called intangible assets are assets that are used by enterprises for a long period of time but have no physical form. Their main characteristics are that they do not have physical entities; they can often bring high profits to enterprises; and the effective term and the future economic benefits brought about by them are highly uncertain. Sex. The contents of intangible assets include patents, trademarks, copyrights, proprietary technologies and formulas, land use rights, goodwill, franchise (franchise) rights, lease rights, company names, company sales channels and outlets, company talents, and managers. The intelligence and experience, even the special geographical benefits brought.