The following are not intangible assets (? Creation, scientific discovery).

A.? Patents and know-how.

B.? Goodwill and land use right.

C.? Trademark right and copyright.

D.? Creation and scientific discovery.

answer analysis: D. creation and scientific discovery.

intangible assets refer to identifiable non-monetary assets that have no physical form and are owned or controlled by enterprises. Intangible assets generally include patent right, proprietary technology (non-patented technology), trademark right, copyright, franchise, land use right and so on.

expansion:

intangible assets include patents, non-patented technologies, trademarks, copyrights, land use rights, franchises, etc.

1. patent right.

patent right refers to the patent inventor's exclusive right to the design, shape, formula, structure, manufacturing process or procedure of a product, which is protected by law after the patent application is approved.

2. Non-patented technology.

Non-patented technology refers to the undisclosed specialized technology, process specification, experience and product design without patent application. Non-patented technology is not protected by law because it has not been approved and recognized by legal authorities according to legal procedures.

3. Trademark right.

the trademark right is the exclusive right to use a specific name or pattern used on a specified product or commodity, that is, a trademark, which is obtained by the trademark owner after being registered according to law. Trademark is a mark used to identify specific goods and services, which represents a kind of reputation of enterprises and thus has corresponding economic value. According to the provisions of China's trademark law, the validity period of a registered trademark is 1 years, which can be extended according to law.

4. copyright.

Copyright, also known as copyright, refers to some special rights that the author enjoys according to law for the literary, scientific and artistic works he creates. Copyright includes two rights, namely, spiritual rights (personal rights) and economic rights (property rights). The former refers to the right to sign a work, publish a work, confirm the author's identity, protect the integrity of a work and modify a published work, including the right to publish, the right to sign, the right to modify and the right to protect the integrity of a work.

5. Land use right.

Land use right is the right to develop, utilize and operate state-owned land in a certain period obtained by an enterprise in accordance with the law. In our country, according to the law, all the land in our country belongs to the state or the collective, and no unit or individual may occupy, buy, sell, lease or illegally transfer it.