intangible

a. 难以明了的,无形的

Sound and light are intangible.

声和光是触摸不到的。

It is an intangible asset, and so be not show as an asset in a company's account, unless it figured as part of the purchase price paid when acquiring another company.

商誉是一种无形资产，因为它不作为资产显示在公司的帐目中，除非收购另一公司时将它作为所付购买价格的一部分用数字来表示。