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。
In no event shall the seller be liable for lost profits, delay, injury to goodwill or any special or consequential damages howsoever any of the same are caused
對于利潤損失、延誤、
商譽損害或任何特別或間接的損害賠償，不論任何原因引起的，賣方概不承擔責任。
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。
On the wide references of the literatures on goodwill and its evaluation, we analyze the attribute, character and the particularity of the evaluation of goodwill detai ledly in this article, and expatiate the present theory of goodwi11 eva i uat i on synthetica11y
本文在廣泛參考
商譽及其評估理論的各種文獻的基礎上，詳細分析了
商譽的特點、性質、
商譽評估的特殊性，並對現行
商譽評估理論予以綜合闡述。
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。
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。
Excluding the goodwill amortisation for the acquisition of an associated company
1 . 16港仙不含因收購聯營公司所產生之
商譽攤消
It looks the opportunity of investment in new business and earning more cash current as an important intangible property of internet enterprise. it formulates the essence of the value of opportunity and its difference from commercial reputation
把以後投資擴展新業務獲取更大現金流的機會看成是網路企業的重要無形資產，並創造性的闡述了機會價值的實質、機會價值的形成和機會價值與
商譽區別等。
Goodwill is a special intellectual property right in terms of nature, exclusiveness and space - time quality
商譽是極為特殊的知識產權，在性質、專有性、時空性等方面具有較為獨特的品格。
Any excess of the cost of the acquisition over the acquirer ' s interest in the fair value of the identifiable assets and liabilities acquired as at the date of the exchange transaction should be described as goodwill and recognised as an asset
交易發生時，購買成本超過購買企業在所取得的可辨認資產和負債的公允價值中的股權份額的部分，應作為
商譽並確認為一項資產。
No matter whether there is any sign of possible assets impairment, the business reputation formed by the merger of enterprises and intangible assets with uncertain service lives shall be subject to impairment test every year
因企業合併所形成的
商譽和使用壽命不確定的無形資產，無論是否存在減值跡象，每年都應當進行減值測試。
The structure of the study are as follows : chapter 1 introduces research background ; chapter 2 gives an overview of theoretical basis including that of assts and goodwill ; chapter 3 as the key sector of the paper, analyzes the recognition and measurement of goodwill ; chapter 4 is about the re - recognition of goodwill, including amortization test and impairment test ; chapter 5 explains the status quo of goodwill accounting in china and some suggestions are put forward too
第二章理論基礎，包括資產的基本理論和
商譽的基本理論。在資產的基本理論部分主要闡述了資產的定義以及它的確認與計量，在
商譽的基本理論部分從它的概念出發，從性質、構成要素著手，進而分析
商譽的特點。由於
商譽的作用時限與價值變化非常特殊，因而在此部分筆者還對其作了專門研究。
As an incorporeal property, goodwill or reputation of business influences even decides the operator ' s achievements and profits
商譽作為經營者的一項重要無形財產，影響甚至決定了其經營業績和財產收益。
Intangible a ets include goodwill, patents, trademarks, copyrights, and franchise
無形資產包括
商譽、專利權、
商標、版權，以及專營權。
On the theory and judicial practices of commercial reputation and its infringement
商譽及其侵權損害賠償的理論和實踐
