Assets are recorded at cost, and not at liquidation prices.
资产是以成本计算，而不是以现值计算的。
Intangible assets include land use rights and patents, and are initially recorded at actual cost.
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。
Patent and other intangible assets are initially recorded at actual cost, and amortised using the straight-line method less than 10 years generally.
专利权及其他无形资产按实际支付的价款入账，一般采用直线法按小于10年平均摊销。
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