所谓无形资产,是指一种长期使用而无实物形态的资产,即总资产中除去流动资产、固定资产、有形资产及递延资产(指不能全部计人当期损益但在以后年度内分期摊销的资产)之外的那一部分价值。它主要包括知识产权和商誉两部分,前者指的是著作权、特许权、专利权以及商标权等,后者指的是权威性和影响力等。无形资产的主要意义在于能带来同行业平均利润以上的超额 The so-called intangible assets, refers to a long-term use of non-physical assets, that is, the total assets of the removal of current assets, fixed assets, tangible assets and deferred assets (refer to all current profits and losses can not be amortized in subsequent years Assets) that part of the value. It mainly includes the intellectual property and goodwill in two parts, the former refers to the copyright, franchise, patent and trademark rights, the latter refers to the authority and influence. The main significance of intangible assets lies in the same industry can bring more than the average profit