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，由于無形資產(chǎn)的無形性及其評估在我國出現(xiàn)較晚，無形資產(chǎn)也是資產(chǎn)評估中的一個難點。
