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.

youdao

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.

youdao