amortization on goodwill 中文意思是什麼

amortization on goodwill 解釋
商譽攤銷
  • amortization : n. 1. 【法律】不動產的讓渡[捐贈]。2. 分期償還，攤提（資產等）。
  • on : adv 1 〈接觸、覆蓋〉上去；開（opp off）。 turn on the light [radio water gas] 開電燈[收音機、自來...
  • goodwill : （名）友好
  1. 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。
  2. 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。
  3. 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。
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