在相关部门没有明确规定除货币、实物、知识产权、土地使用权以外,可以出资的财产涵盖的内容时,从企业会计准则的角度可以帮助理解、判断新公司法中可用于出资的无形资产。 When the relevant department does not clearly stipulate the contents covered by the property that can be funded except monetary, physical, intellectual property and land use rights, it can help to understand and judge the intangible assets available for investment in the new company law from the perspective of the accounting standards of enterprises.