| 2. | Intangible assets include patents , propriety technology , trade ? marks , the right of use of sites , copyrights , and goodwill , which , though , have no physical substance , they are accounted for in the same way as other long - term assets , that is , they are originally recorded at cost and the cost is written off over the useful or legal life 无形资产包括专利,知识产权,商标,土地使用权、版权和商誉、尽管无形资产不具备物质形态,但他们在核算上与其他长期投资相同,即他们最初按购进成本入帐,并在使用期和法定有效期内,将成本冲销。 |