intangible asset

IPA/ɪnˌtæn.dʒɪ.bəl ˈæs.et/
IPA/ɪnˌtæn.dʒɪ.bəl ˈæs.et/

intangible asset — 名詞

1. a valuable item that a business owns which has no physical form, such as a trust

1.名詞B2
釋義

無形資產

無實體形式的有價值資產

a valuable item that a business owns which has no physical form, such as a trusted brand name, a registered patent, customer loyalty, or a strong reputation — each capable of affecting the company's total financial value.

例句

When the Watanabe family sold their chain, the brand name counted as an intangible asset.

渡邊家族賣掉他們的連鎖店時,品牌名稱被視為一項無形資產。

counted as an intangible asset

Patents and copyrights are common intangible assets that technology companies report on their balance sheets.

專利權和著作權是科技公司常見的無形資產,通常列在資產負債表上。

common intangible assets that [type of company] report

同義詞
  • intellectual property

    a narrower category covering patents, copyrights, and trademarks specifically created by the mind

  • goodwill

    the value of a company's reputation and customer relationships, a specific type of intangible asset

  • brand equity

    the commercial value of a brand name, a specific intangible asset derived from consumer perception

反義詞

文法句型

intangible asset of [company]

[type of] intangible asset

用法筆記

Often appears in the plural form 'intangible assets'. Common in financial reports, company valuations, and accounting discussions. Contrasts with 'tangible assets' (有形資產), which are physical items like buildings, machinery, or inventory.

常見錯誤

The company's goodwill is a tangible asset.
The company's goodwill is an intangible asset.
💡Goodwill is non-physical; it is intangible, not tangible.
She invested in intangible asset like patents.
She invested in intangible assets like patents.
💡When referring to the category in general, use the plural form 'assets'.