negative goodwill

基本解释

• 负商誉

英汉例句

双语例句

• 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.
  国际上的通行做法是按照除长期有价证券之外的各非流动资产的公允价值比例来分摊。
• According to the economic opinions on transaction costs, the author proves that negative goodwill does exist in business combination and is tenable in theory.
  根据交易费用经济学的观点，论证了负商誉在企业并购过程中确实存在，且在理论上是成立的；
• 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".
  而对于主并企业来说，负商誉是主并企业在投资过程中的“风险收益”或“购货折扣”的一部分，或者是主并企业的“股票溢价”中的一部分。

• negative goodwill更多例句

词组短语

短语

• negative commercial goodwill 负商誉
• haha negative goodwill 负商誉
• Talking of negative goodwill 浅谈负商誉
• the negative goodwill 负商誉
• Re -interpretation of the Negative Goodwill 对负商誉的再认识

• negative goodwill更多词组

专业释义

经济学

• 负商誉

  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.
  本文以狭义的企业并购界定为基础，以并购商誉与负商誉的真正内涵为主线，探讨了并购商誉和负商誉的确认、计量、记录和披露，并结合我国现实，对我国的并购商誉问题进行了思考。