goodwill and intangible assets 中文意思是什麼

goodwill and intangible assets 解釋
商譽與無形資產
  • goodwill : （名）友好
  • and : n. 1. 附加條件。2. 〈常 pl. 〉附加細節。
  • intangible : adj. 1. 觸摸不到的，無實體的，無形的。2. 不可捉摸的，難以確定的，模糊的。n. 無形的東西，不可捉摸的東西。n. -bility ,-bly adv.
  • assets : （資產）：企業所擁有的資源。
  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. I raised some defects of identifying, measuring and amortizing the intangible assets. how to identify and measure the goodwill is discussed in this part

    主要揭示了無形資產的確認、計量、攤削中存在一些問題，對于商譽及負商譽的確認與計量也提出了新的認識。
  3. Part i : identification and measurement of the intangible assets. the difficult point of this part is identifying the intangible assets created by the enterprise itself. meanwhile, goodwill produced by the company also should be recognized

    無形資產確認的難題在於是否應對自創無形資產予以確認，而會計的穩健原則、會計信息的可比性和相關性都要求我們將自創無形資產確認為企業的資產。
  4. Article 31 intangible assets refer to assets that are used by an enterprise for a long term without material state, including patents, non - patented technology, trademark, copyrights, right to use land sites, and goodwill, etc

    第三十一條無形資產是指企業長期使用而沒有實物形態的資產，包括專利權、非專利技術、商標權、著作權、土地使用權、商譽等。
  5. Goodwill takes a very important role in the development of social and economy as intangible assets, represent an enterprise credit. the emerging problems such as the whole enterprise shareholding make new demands to appraise the value of goodwill

    商譽作為企業的無形資產，代表了企業的信譽，是企業在市場經濟中競爭力的綜合反映，在市場競爭中越來越顯現出重要作用。
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