名詞 intangible:

1. assets that are saleable though not material or physical
   同義詞：intangible asset

形容詞 intangible:

1. (of especially business assets) not having physical substance or intrinsic productive value
2. incapable of being perceived by the senses especially the sense of touch- James Jeans
   同義詞：impalpable
3. hard to pin down or identify
4. lacking substance or reality; incapable of being touched or seen
   同義詞：nonphysical

1. The old building have an intangible air of sadness about it.
   那座古老建筑物周圍籠罩著說(shuō)不出的凄涼氣氛。
2. Sound and light are intangible.
   聲和光是觸摸不到的。
3. 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.
   商譽(yù)是一種無(wú)形資產(chǎn)，因?yàn)樗蛔鳛橘Y產(chǎn)顯示在公司的帳目中，除非收購(gòu)另一公司時(shí)將它作為所付購(gòu)買(mǎi)價(jià)格的一部分用數(shù)字來(lái)表示。

in.tan.gi.ble

adj.（形容詞）
Incapable of being perceived by the senses.
感覺(jué)不到的
Incapable of being realized or defined.
難以認(rèn)識(shí)或確定的
n.（名詞）
Something intangible, especially an asset that cannot be perceived by the senses. Often used in the plural:
無(wú)形的：無(wú)形的東西，尤其是感覺(jué)不到的資產(chǎn)。常用復(fù)數(shù)：
例句：
intangibles such as goodwill and dedication.
如商譽(yù)和專利等無(wú)形資產(chǎn)

【引伸】
intan.gibil.ity 或
intan.gibleness
n.（名詞）
intan.gibly
adv.（副詞）