非流动资产也可以是无形资产,如商誉、专利或版权。
Non-current assets also can be intangible assets, such as goodwill, patents or copyright.
在资产负债表上,资产应当按照其流动性分类分项列示,包括流动资产、长期投资、固定资产、无形资产及其他资产。
Assets shall be grouped and itemized in the balance sheet according to their nature of liquidity, including current assets, long term investment, fixed assets, intangible assets and other assets.
资产负债表中包含三种资产:流动资产,固定资产,和无形资产。
Three types of assets are included in the balance sheet: current assets, fixed assets and intangible assets.
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