English translation for "negative goodwill"
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- 负商誉, 抵销商誉
Related Translations:
- Example Sentences:
| 1. | The goodwill may be treated in three manners : the write - off approach , the capitalization approach and the no - amortization approach . c . the measurement of the negative goodwill and accounting
并购商誉如何入账，人账后如何进行会计处理，目前仍存在争议，归纳起来主要有三类：分期摊销法、直接冲 | | 2. | 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商誉的确认、再确认与计量： u ）对我国而言，以控股合并方式下形成的外购商誉在合并报表中的处理应遵循国际惯例，取消合并价差项目； （ 2 ）从资产的确认标准以及会计原则等多个角度来看，确认自创商誉非常必要； （ ）商誉在初始确认后，应对购买商誉进行摊销的同时，并进行商誉的减损评价，使减损评价起到“修正”摊销的作用： （ 4 ）直接计量法与间接计量法是计量商誉的两种方法，现阶段只能是计量的科学性让位于计量的难易程度，采用间接法计量商誉； （ 5 ）随着近年来自创商誉入账的呼声日益高涨，若要将自创商誉入账，显然只能采用直接计量法计量其价值，而对外购商誉，可以先以直接计量法的计算结果作为重要参考，然后再用间接计量法计算的结果对商誉登记入账。 | | 3. | Thirdly , it discusses and analyzes goodwill all - sidely and systematically that concludes internally generated goodwill , purchased goodwill and negative goodwill . the article presents that the internally generated goodwill should be recognized and measured . on the basis of recognizing internally generated goodwill , the article presents that purchased goodwill is recognized as an asset , as in the past , but once it is recognized , the asset remains on the balance sheet indefinitely , subject only to review for impairment when circumstances warrant
首先介绍了无形资产的基本理论，包括无形资产的概念、特征、范围及分类，对容易产生混淆的人力资产与无形资产的关系进行了界定；然后论述了无形资产确认和计量的基本理论，在传统的确认和计量理论的基础上，提出对无形资产的确认和计量进行变革，即对无形资产进行再确认，并采用产出价值观的计量观念；最后指出无形资产会计核算的对象是无形资产取得、摊销、投资及转让等的价值运动过程。 | | 4. | 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
本文共分为五部分，第一部分为概述，主要研究了企业合并的原因和形式、合并会计报表是怎样产生和发展的、合并会计报表的特点；第二部分为企业合并会计处理方法，主要研究了购买法和权益结合法。先叙述了两者的各自定义和主要特点以及权益结合法适用的条件，然后对两者进行了比较和评价；第三部分合并商誉的处理，本部分对合并商誉和负商誉的各自定义和会计处理方法进行了介绍和评论；第四部分为合并会计报表理论探讨，对合并范围、合并理论进行了研究，分别介绍了三种合并理论，并对它们进行了比较、评价与选择，最后研究了合并会计报表的局限性；第五部分为我国合并会计报表的研究，对我国合并会计报表准则的建立提出了一些原则性的意见。 |
- Similar Words：
- "negative going sawtooth wave" English translation, "negative going signal" English translation, "negative going sync pulse" English translation, "negative going transition" English translation, "negative good will" English translation, "negative gradient" English translation, "negative gravitropism" English translation, "negative gravity" English translation, "negative grid" English translation, "negative grid bias" English translation
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