商譽估值 的英文怎麼說
中文拼音 [shāngyùgūzhí]
商譽估值
英文
valuation of goodwill-
When discussing the methods of goodwi11 evaluation, we point out the disadvantages of the present eva i uat i on formu i a se i ect i on and the parameter confirmation, import and deepen the theory of corporate life cycle to the work of enterprise income forecast, furthermore put forward a new model of excessive capitalized earning method on goodwill evaluation, and i i luminate the main points in the appl ication of the new model
在探討商譽評估方法時,本文針對現有評估方法公式選擇與參數確定方面的不足,引入並深化企業生命周期理論,將其應用於企業收益預測,進而提出了一種商譽評估超額收益現值法新的定量模型,並對新模型應用中的要點予以說明。In this paper, there are also some other related topics being discussed and probed into, such as amortization of goodwill, depreciation of goodwill, revaluation of good will, and negative good will
文章還就其它相關問題,如商譽的攤銷,減值重估以及負商譽等進行了論述和探討。Under a purchase, the deal is considered as an acquisition of one company by another, the acquirer records the net assets acquired at the fair value on the market
企業並購取得目標企業的資產和負債按照其公允價值,即資產評估價值記錄;若並購成交價格超過所確認的被並購企業凈資產公允價格,其超過部分作為商譽。It poses the understanding of goodwill evaluation ' s development in our country and the suggestion for enterprises, which practice on goodwill evaluation. the thesis characteristic is systematic and practical, i try to bring in some new ideas in this thesis, and wish these contents might help enterprises to improve their standard of goodwill evaluation
本文以系統性、可操作性為特徵,力求在以下內容有所創新,如對商譽性質的解析、商譽價值構成因素的論述、割差法原理分析、提出評估商譽價值新方法? ?分割累加法、企業商譽價值與時間關系、不確定性分析引進等方面。With patent, concessionary right of administration and business praise like waiting, this authority belongs to value is leech on to over its corresponding tangible, both supplement each other, but connotation is different, assessing a value also is distinguishing
同專利權、特許經營權和商譽等一樣,該權屬價值是依附於其相對應的有形資產之上,兩者相輔相成,但內涵是不同的,評估值也是有區別的。Thoughts on business valuation and goodwill appraisal
淺議企業價值及商譽的評估On the basis of the clear concept and theory of " suggestion of assets evaluation " s operating standards " enacted by our country " s national assets management bureau this essay makes a deep research and analysis on our country " s current goodwill " s concept, characteristics and value " s effects and also points out the existing problems and puts forward the goodwill " s concept of my own. on the basis of the study of the goodwill " s concept, this essay makes a study of our country " s current two major goodwill " s valuation methods and also analyses the theory basis and prerequisite on it " s applying, and moreover, this essay points out the existing problems of the approach of extra profits and put forward the improving suggestions, and also probes into fussy valuation method
本文在充分吸收國內外商譽理論和商譽評估理論研究的基礎上,從商譽的基本含義和科學概念入手,界定了商譽的基本構成要素、特徵和分類;以價值理論和資產評估價值論為起點,分析了商譽的價值構成,商譽評估的前提、目的和存在的問題;在全面對比分析了資產評估基本方法的基礎上,對商譽評估的超額收益法和余值法進行了詳細的分析和例證,提出了兩種方法的應用原則;最後應用層次分析法和模糊數學的方法,探索性地提出了商譽的模糊評估方法,豐富了商譽評估的理論和方法。分享友人