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.

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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.

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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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