the quality of being intangible and not perceptible by touch
例句
用作名词(n.)
The valuation of intangible assets is not only the important point,but also the diffculty point because of its intangibility and late emergence.同时，由于无形资产的无形性及其评估在我国出现较晚，无形资产也是资产评估中的一个难点。
