商誉

Goodwill is a special intellectual property right in terms of nature, exclusiveness and space-time quality.

商誉是极为特殊的知识产权，在性质、专有性、时空性等方面具有较为独特的品格。

The excess of the purchase price over the fair market value of an asset.

商誉资产的收购价值高于公平市场价值的金额。

Due to goodwill amortization related to the acquisition of Gallaher, operating income decreased by 14.9 percent to ￥174.7 billion.

由于与收购加莱赫有关的商誉摊销，营业收入减少了14.9%，为1747亿日元。

Operating income and net income decreased to ￥363.8 billion and ￥123.4 billion, respectively, largely due to goodwill amortization related to acquisition of Gallaher and the Katokichi Group.

营业收入和净利润分别下降到了3638亿日元和1234亿日元，主要是由于与收购加莱赫和Katokichi集团相关的商誉摊销。

SINCE OUR COMPANY WAS SET UP IN 1996,THE PRODUCTS HAS BEEN EXPORTED AMERICA EUROPE JAPAN MIDDLE EAST EAST AND SOUTH OF ASIA AND OTHER COUNTRY OR DISTRICT ,ESPECIALLY GARLIC AND GINGER HAVE TAKEN UP THE INTERNATIONAL MARKET FOR LONG TERM,AND HAVE GOT HIGH INTENATIONAL BUSINESS REPUTATION M,HAVE GOT MORE CONFIDENCE FROM NEW AND OLD CUSTOMERS ,AND HAVE GOT THE HONOR OF "AAA"FROM GOVERNMENT FOR MANY TIMES .

公司自1996年成立以来，产品已销往美洲，欧洲，日本，中东，东南亚等国家和地区，其中大蒜生姜已长期占领国际市场，并享有良好的国际商誉，深受新老客户的信赖，多次被山东省评为"AAA"企业。

This paper uses a Hotelling model to explore the relationship between a firm's goodwill and product network externality.

本文利用一Hotelling模型，探讨在竞争厂商具有商誉差异时，网路外部性产品的市场竞争问题。

Therefore, accounting for goodwill impairment testing to confirm and start to explore the direction of development.

因此，本文就商誉会计的确认及其减值测试的发展方向展开探讨。

We point out that the value assessment of finance enterprise should be in a broad sense.

针对金融企业负债经营的实际状况，我们突出强调了商誉等在金融企业价值评估中的重要性。

As an incorporeal property, Goodwill or Reputation of Business influences even decides the operator's achievements and profits.

商誉作为经营者的一项重要无形财产，影响甚至决定了其经营业绩和财产收益。

Furthermore, the evaluation methods of the intangible assets are also be introduced in detail.

对上市公司商誉的评估方法也进行了详细介绍。

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。