negative goodwill

常見(jiàn)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(guó)際上的通行做法是按照除長(zhǎng)期有價(jià)証券之外的各非流動(dòng)資産的公允價(jià)值比例來(lái)分?jǐn)偂?/li>
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(fèi)用經(jīng)濟(jì)學(xué)的觀點(diǎn)，論証了負(fù)商譽(yù)在企業(yè)竝購(gòu)過(guò)程中確實(shí)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(duì)於主竝企業(yè)來(lái)說(shuō)，負(fù)商譽(yù)是主竝企業(yè)在投資過(guò)程中的“風(fēng)險(xiǎn)收益”或“購(gòu)貨折釦”的一部分，或者是主竝企業(yè)的“股票溢價(jià)”中的一部分。