intangible assets
Explanation: intangible assets may include such things as patents owned by the company, and goodwill, the value of the company as a functioning business or going concern with a client base, experienced management, and other benefits that a start-up may not have.
intangible assets 就是無形資產，它通常包括企業擁有的專利權、商譽、熟練的管理模式以及其他一些剛起步的企業不可能有的利益。請看例句：
The accounting need for an asset to be ‘measured at a monetary amount with sufficient reliability’ would also affect accounting for intangible assets such as brand names.
會計條款中要求：資產必須“用貨幣量來衡量，并且衡量要有足夠的可靠性和依據”。這一條款會影響無形資產（例如品牌）的會計計量。
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