题目内容：
下列资产中，属于无形资产的有（ ）。
A．专利权 B．商誉
C．非专利技术
D．预付款项
E．土地使用权
参考答案：
答案解析：
多选题：下列资产中，属于无形资产的有（ ）。
- 题目分类：中级建筑经济
- 题目类型：多选题
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B．商誉
C．非专利技术
D．预付款项
E．土地使用权
B．商誉
C．非专利技术
D．预付款项
E．土地使用权
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