goodwill method
英 [ˌɡʊdˈwɪl ˈmeθəd]
美 [ˌɡʊdˈwɪl ˈmeθəd]
商誉法
双语例句
- Goodwill and Net Asset Method;
商誉及净资产价值法； - The value of human resources can be measured by the economic value method, discounted wages, goodwill, exponential method, and so on.
人力资源价值可通过经济价值法、工资报酬折现法、商誉法、指数法等方法进行计量。 - We should combine accounting theory and practice of other countries with status of goodwill accounting in China, and then affirm positive goodwill, and also select a method fitted Chinese conditions, which can solve first-calculation and after-calculation of merged goodwill.
我国应在借鉴国外商誉会计处理理论和实践的基础上，结合我国商誉会计的现状，确认商誉，并选择适合我国国情的方法对合并商誉进行初始计量和后续计量。 - Among the theoretic field and practice field, the mixed expression of "goodwill" and "purchased goodwill" has made a fraud exchange of the conceptions. However, after identification, no matter what accounting method used for measurement afterwards, none can justify itself.
在理论和实务领域里，商誉与外购商誉的混淆表述使得商誉的概念已经被偷换为外购商誉，然而，外购商誉的后续计量方式无论是按期摊销、长期挂账还是减损测试，始终不能自圆其说。 - The author introduces at first the measurement theory, and then analyzes the direct and indirect ways in which goodwill can be measured with the help of the theory and method of intangible assets estimate.
本部分首先介绍会计计量理论，并在此基础上借鉴无形资产评估的有关理论和方法，对商誉从直接计量和间接计量两个不同的模式进行计量。 - The third part is treatment of combination goodwill, it introduces, reviews the definition and accounting treatment method of combination goodwill and negative goodwill;
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； - How to treat the combined goodwill which performed on the progress that a corporation acquired a subsidiary corporation by purchased its ownership in different accounting periods? There is not a certified method in the international accounting.
公司分次购入子公司所形成的商誉究竟该如何进行会计处理，国际会计界至今没有公认的方法。 - The measurements of the devaluation of the goodwill after merger depend upon three key factors: the testing unit of the devaluation test, the measuring basis for the devaluation test, and the testing method of the devaluation test.
合并商誉减值的计量取决于三个关键因素：减值测试的测试单元、减值测试的计量基础以及减值测试的测试方法。 - In the traditional theory of goodwill, goodwill is limited to real estate acquisition, and registered as a public method of the immovable property is not obtained, the application of the system.
在传统的善意取得理论中，善意取得仅限于动产取得，而以登记为公示手段的不动产的取得，则不适用该制度。