
n.不可捉摸;不確定;無形
The valuation of intangible assets is not only the important point,but also the diffculty point because of its intangibility and late emergence. 同時(shí),由于無形資產(chǎn)的無形性及其評(píng)估在我國出現(xiàn)較晚,無形資產(chǎn)也是資產(chǎn)評(píng)估中的一個(gè)難點(diǎn)。