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无形资产的定义与特征
释义
无形资产是指企业拥有或者控制的没有实物形态的可辨认非货币性资产。无形资产的特征如下:1、不具有实物形态;2、具有可辨认性;3、属于非货币性长期资产。【法律依据】《公司法》第27条:股东可以用货币出资,也可以用实物、知识产权、土地使用权等可以用货币估价并可以依法转让的非货币财产作价出资;但是,法律、行政法规规定不得作为出资的财产除外。
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crime of leaving one's post without permission or neglect of duty
crime of lese-majesty
crime of letting another cross the national border without permission
crime of losing military secrets
crime of loss of document containing military secrets
crime of luring another into false swearing
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crime of luring, sheltering or procuring another into prostitution
crime of luring subordinates into an offense
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crime of making false reports about military situation
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更新时间:2025/11/12 10:19:07