goodwill
Chinese translation: 商誉
| GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) | ||||||
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| 03:25 Mar 3, 2008 |
| English to Chinese translations [PRO] Bus/Financial - Accounting | |||||
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|  Selected response from: ADELLEBJ Local time: 22:32 | ||||
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| Summary of answers provided | ||||
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| 5 +12 | 商誉 |
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| 3 | 友好关系 |
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Answers
8 mins confidence: 
peer agreement (net): +12
peer agreement (net): +12商誉 Explanation: goodwill - 商誉 -------------------------------------------------- Note added at 16 mins (2008-03-03 03:42:43 GMT) -------------------------------------------------- 商誉内含着不明确的无形资产类型。最早，商誉出现在企业会计帐上，仅仅是实际交易的金额与企业帐面价值的差额。比如，当—个企业被出售或是整体发生兼并等行为时，企业的购买者所提供的金额可能超过标的企业在购买日期实际资产负债表上所记录的企业净资产的价值。此时、这一实际金额与帐面价值的差额就被以商誉的名称记入新建企业的帐户了…… 见：http://www.cccv.cn/Article/detail/2006/1/15804.asp |
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