the quality of being intangible and not perceptible by touch
造句
用作名詞(n.)
The valuation of intangible assets is not only the important point,but also the diffculty point because of its intangibility and late emergence. 同時，由于無形資產的無形性及其評估在我國出現較晚，無形資產也是資產評估中的一個難點。