“收益法是将拥有者预期固定收益转换成一个特定价值的方法,它既考虑了未来收益,又有大量的经验数值或者理论解析可用以进行未来现金流的现值计算。” 无形资产是企业拥有或者控制的没有实物形态的、可辨认的非货币性资产。其可以分为4大类:与市场相关的、与客户相关的合同和协议以及一般意义上的知识产权,如专利、商业秘密、 “The income approach is a method of converting an owner’s expected fixed income into a specific value that takes into account both future returns and a large empirical value or theoretical analysis that can be used to calculate the present value of future cash flows.” Intangible assets It is a non identifiable non-monetary asset owned or controlled by the enterprise. It can be divided into four broad categories: market-related, customer-related contracts and agreements, and general intellectual property such as patents, trade secrets,