无形资产是指不具有实物形态的非货币性资产，如专利权、商标权、非专利技术等。其所具有的特征是不具有实物形态，可以在一个以上会计期间为企业提供经济效益，所提供的未来经济效益具有很大的不确定性。 无形资产并不是仅仅从实物形态上是有形资产相对的一类资产，而是具有 Intangible assets refer to non-monetary assets that do not have the physical form, such as patent rights, trademark rights and non-patent technologies. It has the characteristics of not having the physical form, can provide economic benefits for more than one accounting period, provided by the future economic benefits have a great deal of uncertainty. The intangible assets are not just a relative category of physical assets but physical forms