2. 职称英语
  3. Which of the following is not an example of intangible assets?______.A、Copyright

Which of the following is not an example of intangible assets?______.A、Copyright

游客2025-06-20  21
问题 Which of the following is not an example of intangible assets?______.
选项 A、Copyright
B、Leasehold improvement
C、Franchise
D、Goodwill
答案 B
解析 答案为B项。intangible asset“无形资产”，是指不具实物形态的资本资产。它反映企业所拥有的法定权利和经济利益。本题中只有B项的内容“租赁设备改良(leasehold improvement)”是固定资产，不属于无形资产，其余三个选项中的版权(copyright)、特许权(franchise)和商誉(goodwill)都属于无形资产，故选B项。
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