Trademarks and goodwill are intangible assets. But there is a difference between the two: a trademark is a symbol composed of certain figures and words, which can be named and seen. For example, Audi's trademark is a pattern of four rings. Goodwill is intangible and has no specific image, which means the credibility of an enterprise's public reputation. For example, buying an Audi car, although expensive, is still willing to buy it because Audi has a good reputation.

Trademarks can be transferred, represented and auctioned. Goodwill is not.