商誉

最近宣布将出售旗下非工业业务的通用电气（GeneralElectric），无疑也将买到一些商誉。

Doubtless General Electric , which recently announced it would sell off its non-industrial businesses , will also be able to buy some goodwill .

我国CBA职业篮球俱乐部商誉价值评价指标体系的研究

Evaluation Index System for Goodwill of CBA Professional Basketball Clubs in China

后者将获得高额的商誉摊销（goodwillamortization）。

The latter will have high amounts of goodwill amortization .

有一点并不是什么秘密，那就是在金融危机期间，企业核销的商誉（goodwill）很可能低于它们应该核销的金额。

It is no secret that during the financial crisis companies did not write off as much goodwill as they probably should have .

最后，作者开发了一个基于WEB的电子商誉评估系统，并在一个B2B的网站环境中应用，对整个网站的电子商誉进行评估管理。

Finally , the author developed a Web based " e-credit assessing system ," applied into a B2B web site environment for e-credit estimating management , achieved the above-mentioned study " e-credit assessing model " .

使用Feltham和Ohlson阐述的剩余收益评估模型对国内银行类上市公司的商誉与会计科目之间的关系进行评估，实证检验结果表明：银行商誉价值主要源于存款、贷款以及销售有偿服务。

The valuation , on the relation between the goodwill of domestic banks and its fiscal subjects , has been made with RIV model .

决策有用、有效契约与商誉会计政策的选择

Decision Usefulness , Validity of Contracts and Goodwill Accounting Policy Choice

因此，自创商誉不可能被纳入现行的财务会计核算体系之内。

So self-created goodwill cannot be bring into financial accounting system .

试论企业自创商誉的确认与计量

Brief Discussion of Confirmation and Measurement of Self-generated Goodwill of Enterprise

商誉的会计处理关系到企业的国际竞争力。

Business accounting connects with the international competition of the enterprises .

对合并商誉问题的探讨

The Discussion about the Problems of Consolidated Goodwill On Goodwill Right

商誉的会计学理论思考

The Thinking of Goodwill on the Basis of the Accounting Theory

当一家公司购并另一家时，商誉也被购买。

Goodwill is " purchased " when one company buys another .

再次，商誉价值的不稳定性和易受侵害性等特点对资本的稳定性构成威胁。

Its instable and fragile value threatens to capital 's stability .

负商誉问题是会计界刍议较大的问题。

Negative goodwill is a controversial problem in the accounting circles .

首先，本文针对负商誉的有关概念进行相关介绍。

First , we introduced the related concept of negative goodwill .

论商誉的性质及其定价机制

Property ; On Goodwill 's Inherence and it 's Measuring Mechanism

最显著的例子就是商誉、专利和商标等。

Leading examples are goodwill , patents , and trademarks .

企业合并情况下商誉确认方法的探讨

On the Methods of Combined Goodwill Under the Statement of Combined Corporation

建筑企业商誉评估模型研究

The Research on the Model of the Goodwill Evaluation of Construction Enterprise

负商誉的定性、定量分析及会计处理方法

Qualitative and Quantitative Analyses and Accounting Methods of Negative Goodwill

对商誉本质理论研究的质疑与思索

Query and Reflection on the Theory about Nature of Goodwill

商誉是一种经济现象、社会现象，也是一种文化现象。

Goodwill is a phenomenon of economy , society , and culture .

本文分析了理论界和实务界对商誉本质的误解以及商誉的会计处理中存在的误区。

This article analyzes the misunderstanding of goodwill essence and goodwill accounting .

自创商誉形成机理及其计量研究

Research on mechanism and acknowledgement , measurement of self-creative goodwill

论知识经济下商誉会计的创新

On the Innovation of Goodwill Accounting in Knowedge Economy Era

美国企业财产征用过程中的商誉损失及其评估

Goodwill Loss and Its Valuation Discussion on the latent loss of enterprise

这商行将连同其商誉一并售出。

The goodwill is to be sold with the business .

新经济时代论商誉会计

On the Commercial Goodwill Accountant in the New Economy Era

但商誉不是一项可确认资产。

Goodwill , however , is not an identifiable asset .