物既包括有体物(含有形物和狭义无形物)，也包括权利等无体物。

The things are not only consist of tangible things (containing shaping materials and special intangible materials), but also of rights and other non-bodies.

youdao

非流动资产指的是机械、电脑、建筑物和土地等有形资产。

They can refer to tangible assets such as machinery, computers, buildings and land.

youdao

我们周围所见的有形的宇宙万物是由看不见的上帝一手缔造的。

This visible creation we see around us in our world and universe was created by the unseen hand of the invisible God.

youdao