論商譽 的英文怎麼說

中文拼音 [lúnshāngyù]
論商譽 英文
study on business credit
  • 論 : 論名詞（記錄孔子及其門徒的言行的「論語」） the analects of confucius
  • 譽 : Ⅰ名詞1. （名譽） reputation; fame 2. （姓氏） a surname Ⅱ動詞（稱贊） praise; eulogize
  • 商譽 : goodwill
  1. 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。
  2. 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。
  3. 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。
  4. 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。
  5. 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。
  6. 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。
  7. 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。
  8. 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
  9. 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。
  10. Further, egate2china makes no warranty or representation as to an a v agent s authentication and verification results. neither egate2china nor any of its affiliates shall be liable for any errors or omissions whether or not negligent, intentional or otherwise by an a v agent. 5. 2 any material downloaded or otherwise obtained through the use of the service is done at each member s sole discretion and risk and each member is solely responsible for any damage to its computer system or loss of data that results from the download of any such material. no advice or information, whether oral or written, obtained by any member from egate2china or through or from the service shall create any warranty not expressly stated in this agreement

    您明確理解和同意，中國經濟門戶網不對因下述任一情況而發生的任何損害賠償承擔責任，包括但不限於利潤、商譽、使用、數據等方面的損失或其他無形損失的損害賠償（無論中國經濟門戶網是否已被告知該等損害賠償的可能性） ： （ i ）使用或未能使用「服務」 ； （ ii ）因通過或從「服務」購買或獲取任何貨物、樣品、數據、資料或服務，或通過或從「服務」接收任何信息或締結任何交易所產生的獲取替代貨物和服務的費用； （ iii ）未經批準接入或更改您的傳輸資料或數據； （ iv ）任何第三者對「服務」的聲明或關于「服務」的行為；或（ v ）因任何原因而引起的與「服務」有關的任何其他事宜，包括疏忽。
  11. All in all, this article makes clear relationships between corporate goodwill and modern public relations in the view of theory through the research of goodwill in modern public relations. meanwhile it also reveals the importance of modern public relations in course of fostering, promoting and protecting corporate goodwill. therefore, it has somewhat theoretic values and practical values

    總之，本文泅過對企業商譽在現代公共關系視野中的考察，從理論上弄清了兩者的關系，井揭示出藉助現代公共關系的手段對培育、提升和維護企業商譽所發揮的重要作用，因而具有較高的理論價值和實踐價值。
  12. 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。
  13. 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。
  14. 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。
  15. Begin from the hotspot about theories related to our present real estate system and combine its characteristics. this dissertation also makes preliminary consideration from three angles : firstly, image makes success - the developmental trend of real estate market ; secondly, brand has been one motive force for the success of real estate corporation ; thirdly, the credit - the new strategy paid special attention in the competition process between real estate corporations

    從與我國當前房地產業相關的理論熱點出發，結合房地產企業特點，在形象、品牌、商譽三個方面進行了初步的思考，主要包括：其一，形象制勝? ?房地產市場發展的趨勢；其二，品牌? ?房地產企業成功的推動力；其三，商譽? ?房地產企業在競爭中應特別重視的新戰略。
  16. On the commercial goodwill accountant in the new economy era

    時代論商譽會計
  17. Discuss goodwill ' s properties and self - generated goodwill ' s pricing

    論商譽的本質及自創商譽的定價
  18. 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。
  19. Nowadays, our country ' s legal protection of goodwill right has great defect, main express : to same quality goodwill interest, because the encroach main body and encroach pattern are different, and apply the goodwill right provision and reputation rights provision to protect it, this protection pattern is n ' t reasonable, cause the reason of no reasonable protection pattern, first lies in the theory and legislation confusion to the essence distingishment of goodwill right and reputation right, second lies in the anti - unfair competition law set the competition relationship hi the unfair competition act

    我國目前商譽權的法律保護存在重大缺陷，主要表現為：因侵害主體和侵害方式的不同，對性質相同的商譽利益，分別適用商譽權條款和名譽權條款予以保護。這一保護方式極不合理，造成這一保護方式不合理的原因，一是理論及立法混淆了商譽權與名譽權的本質區別，二是反不正當競爭法在侵害商譽權行為上設置了競爭關系所致。
  20. Commercial reputation and accounting in enterprise buyout

    新經濟環境下我國商譽會計理論的重構
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