Intangible assets include financial assets, long-term equity investments, patent rights, trademark rights, monetary funds, copyrights, franchises, land use rights, etc. Intangible assets refer to identifiable non-monetary assets that have no physical form. They have no physical entity, but are represented by some legal rights or technology. Financial assets: They are the symmetry of real assets and refer to assets in the form of value owned by units or individuals. Financial assets can provide current or forward currency income flows to their owners in market transactions.

Long-term equity investment: refers to the acquisition of shares of the invested unit through investment. An enterprise's equity investment in other units is usually regarded as a long-term holding, and through equity investment, it can control the invested unit, exert significant influence on the invested unit, or establish a close relationship with the invested unit to diversify operating risks.

Patent right: refers to the state, based on the application of the inventor or designer, on the premise that the content of the invention and creation is disclosed to the society and that the invention and creation has benefits for society that comply with legal provisions. An exclusive right granted to the inventor or designer within a certain period of time.

Trademark right: It is the right enjoyed by a civil subject to exclusively use a specific mark on specific goods or services for the purpose of distinguishing the source. There are two ways to obtain trademark rights: obtaining trademark rights through use and obtaining trademark rights through registration.