商誉

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.

unearned finance income

未实现融资收益

1273 Undue cost or effort 过度之成本或投入 | 1274 Unearned finance income 未实现融资收益 | 1275 acquired goodwill 收购之商誉

governing law

管制法例

goodwill 商誉 | governing law 管制法例 | government bond 政府债券;国债*

Amortisation and

联营公司之

associates 业绩 - - - - 14,001 2,001 - - 14,001 2,001 | Amortisation and 联营公司之 | impairment of 商誉摊销

Franchises

特许权或专营权

著作权 Copyrights | 特许权或专营权 Franchises | 商誉 Goodwill

licenses

许可证

没有实物形态的非货币性 长期资产" .但是,关于无形资产的构成,各国也存在着一定的差异.例如,在美国会计界,把下 列各项均列入无形资产的范畴:1.外购商誉(Acquired Goodwill);2.许可证(Licenses);3.专利权 (Patents);

Golden Parachutes

金保护伞接管

globalization 全球化 | golden parachutes 金保护伞接管 | goodwill 商誉

subjective probabilities

主观概率

subjective goodwill主观商誉 | subjective probabilities主观概率 | subjective value主观价值

Reclassified fr om the Gr oup's

本集团於一家联营公司之

收购商誉 Goodwill on acquisition 5,819 | 本集团於一家联营公司之 Reclassified fr om the Gr oup's | 权益重新分类 interest in an associate (33,187)

Other loans waived

获豁免其他贷款

Allowance for doubtful trade receivable 应收贸易呆账准备 | Other loans waived 获豁免其他贷款 - (3,605) | Release of negative goodwill 负商誉拨出 - (237)

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