商譽攤銷 的英文怎麼說
中文拼音 [shāngyùtānxiāo]
商譽攤銷
英文
amortisation of goodwill-
The study shows the characteristics of goodwill are that : ( 1 ) it is the present value of extra - profit of corporation ( 2 ) it is an intangible assets ( 3 ) it is uncertain and risky ( 4 ) the usage is limit and the formation and variance of value is special compared to other assets. as to the recognition and measurement : ( 1 ) we should conceal combined variance item in combined statement when the goodwill is formed in the mode of controlling combination in order to conform to the international principle ( 2 ) the recognition of self - constructed goodwill is necessary ( 3 ) we should make impairment evaluation to revise amortization when we start to amortize after its first recognition ( 4 ) we attach more importance to un - direct measurement approach on present stage ( 5 ) direct measurement approach can be adopted to self - constructed goodwill, while for goodwill - purchased, it may be reference only, we should adopted un - direct approach to recognize. the accounting process of positive and negative goodwill are that the former should conform to the systematic amortization method.,
2商譽的確認、再確認與計量： u ）對我國而言，以控股合併方式下形成的外購商譽在合併報表中的處理應遵循國際慣例，取消合併價差項目； （ 2 ）從資產的確認標準以及會計原則等多個角度來看，確認自創商譽非常必要； （ ）商譽在初始確認后，應對購買商譽進行攤銷的同時，並進行商譽的減損評價，使減損評價起到「修正」攤銷的作用： （ 4 ）直接計量法與間接計量法是計量商譽的兩種方法，現階段只能是計量的科學性讓位於計量的難易程度，採用間接法計量商譽； （ 5 ）隨著近年來自創商譽入賬的呼聲日益高漲，若要將自創商譽入賬，顯然只能採用直接計量法計量其價值，而對外購商譽，可以先以直接計量法的計算結果作為重要參考，然後再用間接計量法計算的結果對商譽登記入賬。No goodwill results from the combination, the use of the pooling accounting method generally allows the acquiring company to report higher earnings immediately after acquisition, because the target ' s original accounting costs, less accumulated depreciation, usually are significantly lower than the current fair market value of the target ' s assets, similarly, for subsequent periods, pooling allows the purchaser to avoid depreciating, or reducing from reported income, the full value of the acquired company, and thus to report higher earnings than would be yielded by the purchase method
同時，由於企業並購不是購買行為，沒有購買價格，也就不存在購買成本超過凈資產公允價值的差額，即商譽。由於目標公司的賬面原值減去折舊后的差額通常低於市場價值，因此採用權益聯營法會使企業在並購后反映較多的收益這是因為在以後期間，由於採用權益聯營法的資產價值低於購買法下的資產價值，這就造成其折舊攤銷費武漢理工大學碩士學位論文用低於採用購買法的各項攤銷費用，因此採用權益聯營法的收益將高於採用購買法下的收益。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。Business combinations have caused a series of problems to financial accounting, such as how to recognize the purchase cost, how to measure goodwill, and how to choose accounting methods and theories
企業合併帶來了一系列的會計問題，如購買成本的確認、外購商譽的計量和攤銷、合併的會計方法、合併的理念等。In the reporting period, dawning remained the group s major revenues and earnings contributor before goodwill amortization and provision
于年度內，曙光信息依然是集團旗下營業額和盈利在不計算商譽攤銷和撥備后比重最大的業務部門。In the reporting period, dawning remained the group s major revenues and earnings contributor ( before goodwill amortization and provision )
于年度內，曙光信息依然是集團旗下營業額和盈利（在不計算商譽攤銷和撥備后）比重最大的業務部門。However, due to a provision of hk 141, 283, 000 on amortization and impairment of goodwill, the group recorded a net loss of hk 176, 854, 000 for the year
不過，由於集團需作出合共141 ， 283 ， 000港元之商譽撥備及攤銷，因而錄得176 ， 854 ， 000港元凈虧損。However, due to a provision of hk $ 141, 283, 000 on amortization and impairment of goodwill, the group recorded a net loss of hk $ 176, 854, 000 for the year. the board did not recommend the payment of a final dividend
不過，由於集團需作出合共141 ， 283 ， 000港元之商譽撥備及攤銷，因而錄得176 ， 854 ， 000港元凈虧損。However, due to the overall decrease in prices for most of its products during the year, profit attributable to shareholders and basic earnings per share after goodwill amortisation of hk $ 3. 6 million stood at hk $ 338 million and hk70. 1 cents respectively
0 % ；但由於期內受到產品普遍降價的影響，股東應占溢利及每股基本盈利在扣減360萬港元商譽攤銷價值後分別為3 . 38億港元及70分享友人