【摘要】 无形资产具有与其他资产一样的缺乏实物形态以及价值难以实现和无法归类等特点。论述了无形资产的本质特征为:无形资产是企业所拥有的得到法律保证和允许的某些权利或特权;这些权利或特权必须具有优越性和独占性,能给企业带来超额收益;无形资产给企业带来的收益具有高度的不确定性;无形资产的商业价值取决于它给企业带来超额收益的多少;无形资产的成本价值应在若干会计期间得到补偿;无形资产的主要表现形式是与企业的研究和开发活动具有密切联系的知识与科技成果。总之,无形资产是指不具有实物形态,能为企业提供某种优越性、独占性权利和特权,从而给企业带来超额收益的固定资产。更多还原

【Abstract】 An analysis of traditional opinions on intangiblesdemonstrates that they are deficient in material being irrealizable in values and independent of values. The intangibles are characterized by legally ensured or permitted rights or privileges owned by enterprises, which should have superiority and monopoly and bring to enterprises super-gain; high uncertaintyof the super-gain. Also, their commercial values depend upon the amount of super-gain brought; their cost should be compensated for in some accounting periods; the intangibles manifest mainly in the form of achievements of science and technology, and are closely related to research and developmentactivities of enterprises. In the end of this paper, intangibles are defined.更多还原