Because of the specialty of the pricing method of intangible assets, difficult to find a comparable transaction, the pricing method is different from the purchases or sales of goods.
由于无形资产定价方法的特殊性——其转移价格很难找到可以比较的对象，所以其定价方法不同于实物的定价方法，做了单独的论述。
According to different comparisons of purchases or sales of goods, it can be divided into comparable transaction method and comparable profit method and analysed further classically.
实物交易的转移价格按照其比较对象的不同，又将其分为以交易为基础的比较定价法和以利润为基础的比较定价法，并对其作了较为细致的分类分析。
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