宝典一 何为无形资产? 无形资产是指企业长期使用而又不以实物形态存在的资产。如专利权、专有技术、著作权、土地使用权、商标权、商誉。 无形资产按其存在形态能否确指可分为可确指和不可确指无形资产两大类。 无形资产不能用于抵押、清偿等目的,只能用于企业本身的经营和对外投资、转让。 进行无形资产评估的目的何在? 1、为无形资产的成本费用摊销服务; 2、为无形资产对外转让服务 Collection of what is intangible assets? Intangible assets refers to the long-term use of the enterprise but not in kind form of assets. Such as patent rights, know-how, copyright, land use rights, trademark rights, goodwill. Whether the intangible assets can be classified according to their existing forms can be divided into two categories: definable and indefinite. Intangible assets can not be used for mortgage, liquidation and other purposes, can only be used for business management and foreign investment, transfer. What is the purpose of intangible assets assessment? 1, Amortization of intangible assets cost of services; 2, For the transfer of intangible assets of foreign services