商譽法 的英文怎麼說

中文拼音 [shāngyùfǎ]
商譽法 英文
goodwill method
  • 譽 : Ⅰ名詞1. （名譽） reputation; fame 2. （姓氏） a surname Ⅱ動詞（稱贊） praise; eulogize
  • 法 : Ⅰ名詞1 （由國家制定或認可的行為規則的總稱） law 2 （方法; 方式） way; method; mode; means 3 （標...
  • 商譽 : goodwill
  1. In this part, the author also points out the difference between defaming behavior and some similar behaviors

    第三部分是對商譽i氏毀行為的法律責任的研究。
  2. You expressly understand and agree that accoona shall not be liable for any direct, indirect, incidental, special, consequential or exemplary damages, including but not limited to, damages for loss of profits, goodwill, use, data or other intangible losses even if accoona has been advised of the possibility of such damages, resulting from : the use or the inability to use the service ; the cost of procurement of substitute goods and services resulting from any goods, data, information or services purchased or obtained or messages received or transactions entered into through or from the service ; unauthorized access to or alteration of your transmissions or data ; statements or conduct of any third party on the service ; or any other matter relating to the service

    您明確了解並同意，基於以下原因而造成之利潤、商譽、使用、資料損失或其他無形損失， accoona不承擔任何直接、間接、附帶、特別、衍生性或懲罰性賠償（即使accoona已被告知如前所述的賠償之可能性） （ i ）本服務之使用或無法使用， （ ii ）經由或透過本服務購買或取得之任何商品、資料、資訊或服務，或接收之訊息，或進行之交易所衍生之替代商品及服務之購買成本， （ iii ）您的傳輸或資料遭到未獲授權的存取或變造， （ iv ）本服務中任何第三人之聲明或行為，或（ v ）本服務其他相關事宜。
  3. You agree that sahaja yoga hk shall not be responsible or liable for any loss or damage of any kind incurred as the result of any such dealings or as the result of the presence of such advertisers on sahaja yoga hk. 7. you expressly understand and agree that sahaja yoga hk shall not be liable for any direct, indirect, incidental, special, consequential or exemplary damages, including but not limited to, damages for loss or profits, goodwill, use, data or other intangible losses, resulting from the use or inability to use the service ; unauthorized access to or alteration of your transmissions or data ; statements or conduct of any third party on the service ; or any other matter relating to the service

    7 .您明確了解並同意，基於以下原因而造成之損失，包括但不限於利潤商譽使用資料損失或其他無形損失霎哈嘉瑜伽不承擔任何直接間接附帶特別衍生性或懲罰性賠償即使霎哈嘉瑜伽已被告知前開賠償之可能性亦然: i本服務之使用或無法使用， ii經由或透過本服務購買或取得之任何商品資料資訊或服務，或接收之訊息，或進行之交易所衍生之替代商品及服務之購買成本， iii您的傳輸或資料遭到未獲授權的存取或變造， iv本服務中任何第三人之聲明或行為，或v本服務其他相關事宜。
  4. Theoretically, there are many measure method for the goodwill, for example, there are capitalization of income method, present value of super - profit method and so on, but we adopt the difference between thb c t of the whole business and the identifiable net assets method

    從理論上講，計量商譽的方法有多種，比如超額利潤現值法、收益資本化現值法，但實務中一般採用並購成本與可辨認凈資產的公允價值的差額計算。
  5. 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。
  6. Began with analyzing asset reorganization ' s impact on accounting theory and method, the thesis deeply probed into some important accounting problems in asset reorganization, including the choice of merger and acquisition accounting method, accounting for merger and acquisition goodwill, asset stripping and share transferring accounting, achievement and benefits of asset reorganization and construction of accounting practice mechanism after reorganization. on basis of the analysis and asset reorganization practice in china, the thesis brought forward basic thinking of improving and perfecting accounting process about asset reorganization in listed company

    本文從分析資產重組對會計基本理論與方法的影響入手，對上市公司資產重組中的幾個重大會計問題，包括公司並購會計方法的選擇、並購商譽會計、資產剝離和股權轉讓的會計處理、上市公司資產重組績效分析以及重組后會計運行機制的構建等進行了深入的理論分析和探討，並在此基礎上結合我國的資產重組實踐，提出了改進和完善我國上市公司資產重組有關會計問題處理的基本思路。
  7. Widen the legal protection scope of goodwill right

    拓寬商譽權的法律保護范圍。
  8. However, with the development of competition, some illegal operators try to evade the law to degrade and impair other competitors " goodwill by adopting various " inappropriate parlance ", which make the academic field and related administrators difficult to cognize such defaming behavior

    但隨著競爭的發展，一些不法經營者試圖規避法律，打法律的「擦邊球」 ，採取各種「不當說法」貶低、損害競爭對手的商譽。這種情況使得理論界及有關主管機關在商譽詆毀行為的認定上存在較大的爭議和困難。
  9. But the theory and method study of goodwill is nearly blank, which causes the goodwill appraisal becomes an important problem to be solved theoretically and practically

    由於商譽自身的特殊性，傳統的評估方法? ?收益法、市場法、尤其是成本法，在實際應用中往往遇到許多棘手的問題。
  10. Meanwhile the thesis makes sonic suggestions on determining the compensation amount such as establishing legal compensation system

    同時，確定商譽賠償數額的其他方式如法定賠償額制度等。
  11. The third part discusses several accounting problems of asset reorganization. it includes merger and acquisition ' s accounting process, purchasing date determination and profit determination after purchasing date, goodwill determination in merger, price difference in merger of controlling interests, the use of push - down accounting, the several accounting problems of asset divestiture, the several accounting problems of asset exchange and fair value in asset reorganization

    其中涉及了企業購並會計處理方法的選擇、關于購買日的確定及購買日留存利潤的確定、關于購並中商譽的確定、關于控股合併下合併價差的規定、關于購並中下推會計的運用、關于資產剝離相關會計問題分析、資產置換的若干會計問題分析、關于資產重組中的公允價值等八個相關會計問題。
  12. 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。
  13. However, defaming, one behavior violating commercial ethics, will not only impair the operators and the consumers " right and interest, but also destroy the whole entire market competition mechanism

    商譽詆毀行為恰恰是一種嚴重違反商業道德的行為。它不僅會直接損害經營者、消費者的合法權益，而且會破壞整個市場競爭機制。
  14. The second class of objects are legal things, such as debts, intellectual property, goodwill and negotiable instruments

    第二種是法律意義上的物，包括：債、知識產品和商譽、票據等。
  15. Some such examples may include ( but are not limited to ) : the different implications of paying with stock versus cash, the relevance of goodwill, the basic differences of buying assets versus stock, why a manager would make a 338 election ( or ( h ) or ( h ) ( 10 ) ), and / or the value of nols

    此類稅務規劃可能包括（但不限於）以現金或股票為對價之不同意涵、商譽與稅務之關聯、資產收購與股權收購之基本差異、影響經理人是否選擇適用所得稅法第三百三十八條（將股權收購視為資產收購）之因素、及營業損失凈額之價值等。
  16. 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。
  17. The thesis contains five parts, the first part is foreword, it chiefly has researched the cause and form of business combination, the production, development and features of combined financial statement ; the second part is accounting business combination accounting treatment methods, it chiefly has researched purchase method and pooling of interests method ; the third part is treatment of combination goodwill, it introduces, reviews the definition and accounting treatment method of combination goodwill and negative goodwill ; the fourth part is consulting combined financial statement theory, it has researched combination scope, combination theories, three combination theories are respectively introduced and evaluated, and shortcoming of combined financial statement ; the fifth part is researching combined financial statement in china, it provide a piece of advice for building chinese combined financial statement standard

    本文共分為五部分，第一部分為概述，主要研究了企業合併的原因和形式、合併會計報表是怎樣產生和發展的、合併會計報表的特點；第二部分為企業合併會計處理方法，主要研究了購買法和權益結合法。先敘述了兩者的各自定義和主要特點以及權益結合法適用的條件，然後對兩者進行了比較和評價；第三部分合併商譽的處理，本部分對合併商譽和負商譽的各自定義和會計處理方法進行了介紹和評論；第四部分為合併會計報表理論探討，對合併范圍、合併理論進行了研究，分別介紹了三種合併理論，並對它們進行了比較、評價與選擇，最後研究了合併會計報表的局限性；第五部分為我國合併會計報表的研究，對我國合併會計報表準則的建立提出了一些原則性的意見。
  18. 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。
  19. By setting out from the relations between accounting standards and business environment and absorbing the prevailing international comments on business combination, put forward several proposals for the draft of business combination standards. there are : distinguish methods under common control ; select purchase or pooling of interests ; determine the validity date ; recognize the purchase cost and relevant fees ; determine the discernable assets and liabilities and their fair value ; determine the value of minorities ; recognize the goodwill, information disclosure. wish the endeavors can help push forward the development of the theory and practice of our accounting on business combination

    以會計準則與企業環境的相互關系為出發點，介紹企業合併準則的國際發展動態，針對我國的現實經濟環境和會計環境，對我國企業合併會計準則的制訂從以下幾個方面提出建議：明確共同控制下的企業合併會計處理方法；購買法和權益集合法的選擇；收購生效日的確定；購買成本和相關費用的確認和計量；如何確定購入的可辨認資產和負債及其公允價值；少數股權的價值確定；商譽的處理，建議區分商譽和無形資產；信息披露的要求。
  20. Therefore, the paper firstly re - comprehends the definition of asset. as far as self - created goodwill is concerned, the paper analyses the confirmation approaches to the part that can be confirmed, and gives a negative view to integrally confirming self - created goodwill

    故此，本文先從對資產定義的重新認識入手，就自創商譽的確認問題分析了其中可確認部分的確認方法，對自創商譽整體的確認提出否定性的看法。
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