摘要
随着经济全球化的加快,英语已成为会计人员必须掌握的一门语言工具。为了有助于读者朋友对会计英语的系统掌握,我们开设了“会计英语导航”栏目。同时欢迎广大读者对本栏目内容提出意见和建议。
Helen（H）： What＇s the definition of intangible assets？
Peter （P）：Intangible assets are assets which are used in the operation of the business but have no physical substance and are Intangible Assets（Ⅰ） non-current. Major intangible assets are goodwill, patents and trademarks.
