negative goodwill

基本解釋

• 負商譽

英漢例句

雙語例句

• It is universal to amortize the negative goodwill according to non-current assets fair market price except for long-term marketable securities in the world.
  國際上的通行做法是按照除長期有價證券之外的各非流動資產(chǎn)的公允價值比例來分攤。
• According to the economic opinions on transaction costs, the author proves that negative goodwill does exist in business combination and is tenable in theory.
  根據(jù)交易費用經(jīng)濟學的觀點，論證了負商譽在企業(yè)并購過程中確實存在，且在理論上是成立的；
• On the contrary, for the actively-merging enterprises, the negative goodwill is part of "the risk income"or"purchase discount" in the course of their investment or part of their "stock overflow".
  而對于主并企業(yè)來說，負商譽是主并企業(yè)在投資過程中的“風險收益”或“購貨折扣”的一部分，或者是主并企業(yè)的“股票溢價”中的一部分。

• negative goodwill更多例句

詞組短語

短語

• negative commercial goodwill 負商譽
• haha negative goodwill 負商譽
• Talking of negative goodwill 淺談負商譽
• the negative goodwill 負商譽
• Re -interpretation of the Negative Goodwill 對負商譽的再認識

• negative goodwill更多詞組

專業(yè)釋義

經(jīng)濟學

• 負商譽

  Based on narrow sense of merger and acquisitions and essence of combination goodwill (negative goodwill), the dissertation probes the recognition of combination goodwill, the measurement of combination goodwill, the record of combination goodwill, the disclosure of combination goodwill, and consider problem of combination goodwill in China.
  本文以狹義的企業(yè)并購界定為基礎(chǔ)，以并購商譽與負商譽的真正內(nèi)涵為主線，探討了并購商譽和負商譽的確認、計量、記錄和披露，并結(jié)合我國現(xiàn)實，對我國的并購商譽問題進行了思考。