Unidentifiable intangible assets refer to the commercial credit standing.

不可辨认无形资是指商誉。

Classified by the degree of equitability, total assets include circulating assets, long-term investment, fixed assets, intangible assets and deferred assets, and other assets.

资按流动性（即资的变能力支付能力）划分为：流动资、长期投资、固定资、无形资、递延资他资。