商誉

And the ''Spy-glass'' is sold, lease and good-will and rigging; and the old girl's of to meet me.

商誉和全部设施；我老婆也离开了那儿，等着同我会面。

Firstly this paper probes for the conception and the basic theory about brand assets by pointing out that brand is a kind of assets and is subordinate to category of assets, so brand assets assessment certainly applies for general theory in assessing assets and is restricted by basic assessment theory, the correct assessment of brand asset will inevitably be also helpful for development and the completeness of the entire assessment profession;Meanwhile, brand assets is a special intangible assets after all, therefore its assessment differs from that of common assets.

文章首先探讨了品牌资产的相关概念及基本理论，指出品牌是一种资产，隶属于资产的范畴，品牌资产评估也必然适用于一般的资产评估理论，受基本评估理论的制约，而品牌资产的正确评估也必然有利于整个资产评估行业的健全与发展；同时，品牌资产毕竟是一种特殊的无形资产，它不同于商标，也不同于商誉，有着自己独到的特点，所以其评估与一般的资产评估又有所区别，要正确评估它的价值必须正确辨析这一组概念。

Moreover, some investors take goodwill write-offs with a pinch of salt, preferring to look past such non-recurring costs and accept the higher "normalised" earnings numbers to which managers understandably cling.

而且，一些投资者对这样的商誉减值不过分在意，他们倾向于接受剔除这类非重复性的费用后的较高的"正常化的"利润数字，认为这一数字更能反映管理者的表现。

The object of intangible assets contribution is elucidated by comparing some undistinguishable concepts including between stock right and net asset, labor services and human capital, credit and commercial reputation, creditors rights and rights of transfer credit to stock, intellectual property rights and industrial property rights. Finally, the correlative relation on quantity of the contribution byshareholders is discussed systematically with the legislation and precedent.

无形财产出资之标的物的内容中有很多容易引起混淆的概念，文中将重点对其进行对比分析，如股权出资与净资产出资、劳务出资和人力资本出资、信用出资和商誉出资、债权出资及债转股、知识产权出资和工业产权出资；(3)结合立法和有关案例系统阐述股东出资的相关数量关系。

However, regulations talking about administrative and criminal responsibility is indefinite and unspecific.

相对于民事责任的详细规定而言，我国现行的相关法律法规对商誉低毁行为的行政责任、刑事责任的规定很不明确、具体。

Rules for Assets Evaluation -Intangible Assets》 defines that intangible assets include both recognizable intangible assets such as patent right, trademark right, copyright, proprietary technique, sales network, customer relationship, franchise rights, contractual rights and so on, and irrecognizable intangible assets such as business reputation.

资产评估准则--无形资产》科学界定了无形资产内涵，既包括专利权、商标权、著作权、专有技术、销售网络、客户关系、特许经营权、合同权益等可辨认无形资产，又包括商誉等不可辨认无形资产，同时将销售网络、客户关系等新型无形资产纳入规范范围。

The earning power of purchased goodwill results from those nonrecognized intangibles and capabilities of the acquired enterprise.

依据&资源基础竞争优势观&，从竞争战略的角度对自创商誉确认、计量和披露问题进行了探索性的研究。

Seventhly, pay attention to the choice of web platform

选择专业的且商誉较好的电子商务网站发布信息。

Since 1 January 2004, the amortisation of positive goodwill has been

於二零零四年一月一日，负商誉的账面值，包

The carrying value of the business reputation apportioned to the asset group

分摊到该资产组的商誉的账面价值。

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。