The following are not intangible assets (? Creation, scientific discovery).
A.? Patent rights and proprietary technology.
B.? Goodwill, land use rights.
C.? Trademark rights and copyrights.
D.? Creation, scientific discovery.
Answer analysis: D. Creation, scientific discovery.
Intangible assets refer to identifiable non-monetary assets without physical form owned or controlled by an enterprise. Intangible assets generally include patents, proprietary technologies (non-patented technologies), trademarks, copyrights, franchises, land use rights, etc.
Expansion:
Intangible assets include patent rights, non-patented technologies, trademark rights, copyrights, land use rights, franchise rights, etc.
1. Patent rights.
Patent rights refer to the exclusive rights that a patent inventor has to the design, shape, formula, structure, manufacturing process or procedure of a certain product after obtaining a patent application and obtaining legal protection.
2. Non-patented technology.
Non-patented technology refers to undisclosed expertise, process procedures, experience and product designs that have not been patented. Non-patented technologies are not protected by law because they have not been approved and recognized by statutory authorities in accordance with legal procedures.
3. Trademark rights.
Trademark right is the exclusive right to use legally protected by the trademark owner after registering a specific name or pattern used on a certain type of designated product or commodity, that is, a trademark. A trademark is a mark used to identify specific goods and services. It represents a kind of reputation of an enterprise and thus has corresponding economic value. According to my country's Trademark Law, the validity period of a registered trademark is 10 years, which can be extended in accordance with the law.
4. Copyright.
Copyright, also known as copyright, refers to certain special rights that authors enjoy legally over their literary, scientific and artistic works. Copyright includes two aspects of rights, namely moral rights (personal rights) and economic rights (property rights). The former refers to the rights to sign a work, publish the work, confirm the identity of the author, protect the integrity of the work, and modify the published work, including the right to publish, the right to sign, the right to modify, and the right to protect the integrity of the work.
5. Land use rights.
Land use rights are the rights obtained by an enterprise in accordance with legal provisions to develop, utilize and operate state-owned land for a certain period of time. In our country, according to legal provisions, all land within our territory belongs to the state or collectives, and no unit or individual may appropriate, buy, sell, lease or illegally transfer it.