无形资产-土地使用权 Intangible assets - land use rights
无形资产包括土地使用权、专利权等,以实际成本进行初始计量。
Intangible assets include land use rights and patents, and are initially recorded at actual cost.
第三十七条、无形资产包括专有技术、专利权、商标权、著作权、土地使用权、其他许可证及开办费。
Article 37 Intangible assets include special techniques, patent rights, trademark rights, Copyrights, land-use rights, other permits and initial cost.
然后对几种主要无形资产专利权、商标权、土地使用权、商誉进行了研究分析。
Then several major intangible franchise trademarks, the right to use the land, a reputation for research and analysis.
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