商誉

In general, the difference between the cost of acquisition and fair value of net assets of business share is confirmed as purchased goodwill.

目前，国际上和我国普遍将合并成本与取得的被并购企业净资产的公允价值份额的差额确认为合并商誉。

Next, just include aeriform, like brand, business praise wait intangible assets a moment.

其次，才包括无形的，如商标、商誉等等无形资产。

The reputation and image of airline company is good.

航空公司拥有良好的商誉和形象。

American firms used to be allowed to amortise goodwill over many years.

过去美国的企业被允许将商誉在很多年内逐步摊销。

Its reported earnings should also increase considerably in 2002 given that the company has been shouldering a large charge for the amortization of goodwill and that this "cost" will disappear under the new GAAP rules.

我们持股 76%的中美能源公司，在 2001 年的表现相当不俗，虽然必须承担大笔的商誉摊销费用，但预期 2002 年获利仍将大幅成长，而依照一般公认会计原则，以后这类帐面成本将不再出现。

For this reason, many companies amortize purchased goodwill over periods of 10 or 2 years.

由于这个原因，很多公司将购并产生的商誉在10或2年内摊销。

The remaining firms chose to amortize at least some portion of purchased goodwill over shorter lives.

其余的公司选择来分期偿还至少一部分外购商誉超过较短的生命。

Bache who in good faith based on a principle of service, quality products, perfect service and win good reputation.

本公司主要经营流行款式的首饰中高档时尚饰品（项链，手链，戒指，吊坠，耳环等饰品），高档礼品、民间工艺品，纪念品，儿童玩具等，公司产品品种齐全、新颖，工艺精湛、质优，价格合理深得国内外客商及时尚人士喜爱。，贝奇人本着诚信为本的服务宗旨，以优质的产品、完善的服务，赢得良好的商誉。

And more, we analyzed the inscape and behave form of the action of infracting the right of goodwill deeply, and list some behave from of the action of infracting the right of goodwill. By these analysis, we make the protect style of the right of goodwill to be embodiment and make it can be operated.

并进一步分析了侵害商誉权的行为的构成要件和表现形式，并列举了多种侵权行为的表现形式，使法律对商誉权的保护进一步具体化，具有了可操作性。

Where the report structure is changed due to enterprise recombination or for any other reason, which thus has affected the structure of one or several asset group or combination of asset groups to which the business reputation has already been apportioned, the business reputation shall be reapportioned to the affected asset group or combinations of the asset group, with the apportion method similar to that as provided for in the preceding paragraph of this Article.

企业因重组等原因改变了其报告结构，从而影响到已分摊商誉的一个或者若干个资产组或者资产组组合构成的，应当按照与本条前款规定相似的分摊方法，将商誉重新分摊至受影响的资产组或者资产组组合。

The split between the two groups can hardly be papered over.

这两个团体间的分歧难以掩饰。

This approach not only encourages a greater number of responses, but minimizes the likelihood of stale groupthink.

这种做法不仅鼓励了更多的反应，而且减少跟风的可能性。