无形资产投资是指投资人以拥有的专利权、非专利技术、商标权、土地使用权等作为投资。应按双方同意接受的数额确定无形资产的价值，还应有必要的文件作为处理依据。
为了在国际市场上有效地竞争，一个国家的企业必须维持对无形资产和有形资产的投资。
To compete effectively in international markets, a nation's businesses must sustain investment in intangible as well as physical assets.
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.
长期资产包括长期投资、固定资产、无形资产、递延资产和其他长期资产。
Long-term assets comprise long-term investments, fixed assets, intangible assets, deferred assets and other long-term assets.
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