intangible assets
Explanation: intangible assets may include such things as patents owned by the company, and goodwill, the value of the company as a functioning business or going concern with a client base, experienced management, and other benefits that a start-up may not have.
intangible assets 就是無(wú)形資產(chǎn)，它通常包括企業(yè)擁有的專利權(quán)、商譽(yù)、熟練的管理模式以及其他一些剛起步的企業(yè)不可能有的利益。請(qǐng)看例句：
The accounting need for an asset to be ‘measured at a monetary amount with sufficient reliability’ would also affect accounting for intangible assets such as brand names.
會(huì)計(jì)條款中要求：資產(chǎn)必須“用貨幣量來(lái)衡量，并且衡量要有足夠的可靠性和依據(jù)”。這一條款會(huì)影響無(wú)形資產(chǎn)（例如品牌）的會(huì)計(jì)計(jì)量。
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