Hello kiddo, today let's talk about intangible assets. An intangible asset is something that is owned by a company but cannot be physically touched or felt like a toy or a book. It is like having a special power that you can't see, but it helps you do cool things.
For example, if a company invents something new like a fancy computer program, it can't be held or touched like a pen or a mouse, but it can be owned by the company as an intangible asset. This computer program can help the company make money or do their work better, just like how your favorite toy helps you have fun.
Other examples of intangible assets include trademarks(商标), copyrights(版权), patents(专利), brand names(品牌名称), and customer lists. These assets are all valuable because they help the company stand out from the competition and make more money.
So, just like how you have special hidden powers, companies have special hidden assets that help them be successful.