查询词典 goodwill

pooling of interest method：权益结合法

(2)负商誉:负商誉(Negative goodwill)是指企业购并时购并方所支付的价款小于被购并方净资产公允市价的差额. 关于负商誉的确认和计量,各国会计界有不同的做法,概括起来有以下几种:(一)权益结合法(Pooling of interest method)的原理.

pro rata：按比例分配

在今年5月份Student Accountant杂志第52页的文章一定要掌握, 文章提到出现资产减值的内部和外部要点, 以及对Cash generated units的资产减值分配, 首先要分配给确定减值的单项资产, 然后是Goodwill, 最后才是按比例分配(Pro rata)给其它单项资产,

Government Regulations：政府條例 regulation=規章

goodwill 善意 | government regulations 政府條例 regulation=規章 | government spending 政府支出 spend-ing=開銷,花費

Satisfied by：以下列各项支付

购入附属公司产生之商誉 Goodwill arising on pur chase of subsidiaries - 59,589 | - 129,152 以下列各项支付: Satisfied by: | 现金 Cash - 63,048

self-governing homeland：自治本土

self-generated goodwill;自生商誉;; | self-governing homeland;自治本土;; | Self-government;自治;;

spouse：夫妻

否认立约 non est factum | 夫妻 spouse | 夫妻感情 goodwill as between spouses

WESTBANK spouse：夫妻

否认立约 WESTBANK non est factum | 夫妻 WESTBANK spouse | 夫妻感情 WESTBANK goodwill as between spouses

tangible asset：有形资产

一家公司的资产,可以分为有形资产(Tangible Asset)和无形资产(Intangible Asset)两种,有形资产是指厂房、土地、机器等有形可见的资产;无形资产是指商誉(Goodwill)、商标(Trademark)等无形可见,却有价值的资产.

close-circuit television：闭路电视

无氟冰箱 Freon-free refrigerators | 闭路电视 close-circuit television | 友好大使 the Goodwill Ambassador

close-circuit television：闭路电影

无氟冰箱Freon-free refrigerators | 闭路电影close-circuit television | 和平大使the Goodwill Ambassador

overturned：倒转的

倒转的 inverted | 倒转的 overturned | 倒转点 inversion point

remind sb of/about sth：使某人想起

9. on the go 忙碌, (整天)奔忙 | remind sb. of / about sth. 使某人想起... | have fun 取乐