1. Intangible assets refer to identifiable non-monetary assets that have no physical form and are owned or controlled by enterprises. Intangible assets can be divided into broad sense and narrow sense. Intangible assets in a broad sense include monetary funds, accounts receivable, financial assets, long-term equity investment, patent rights, trademark rights and so on. Because they have no material entity, they show some legal rights or technologies.
2. Cash flow is an important concept in modern financial management, which refers to the cash inflow, cash outflow and its total amount generated by certain economic activities (including business activities, investment activities, financing activities and non-recurring projects) in a certain accounting period, that is, the inflow and outflow of cash and cash equivalents in a certain period.