positive goodwill
英 [ˈpɒzətɪv ˌɡʊdˈwɪl]
美 [ˈpɑːzətɪv ˌɡʊdˈwɪl]
正商誉
双语例句
- I think that, if we want to bring forward new conception of positive goodwill, we must summarize characters of it.
笔者认为，要想给正商誉提出一个准确的概念，必须首先总结出正商誉的本质特征或重要特征。 - Contacting the third item, we can see that, if we regard positive goodwill as intangible assets, it is special one.
结合第③条，我们可以看出，如果将正商誉看成是无形资产的话，也是一种特殊的无形资产。 - 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。 - To a certain degree, change of value of positive goodwill is complex and accidental, and cost of positive goodwill is not proportional to value of positive goodwill.
正商誉价值的变化带有一定的复杂性和偶然性，其形成的成本也与其价值不成正比。 - Positive goodwill is in relation to entity of a company and it is indecipherable.
正商誉是与企业整体有关、无法确指的。 - The essence of stock-option differences os over-valued ( low-valued) to net assets of investee, or exists in positive good will ( negative goodwill), as the differences of stock-option investment are calculated.
股权投资差额的本质是被投资单位净资产计价偏低（偏高），或存在商誉（负商誉），在计算股权投资差额时要考虑投资企业的投资是否会引起的被投资单位所有者权益的增加。 - Researches by Comparison of Positive and Negative Commercial Goodwill
正、负商誉比较研究 - I think characters of positive goodwill are as below: ( 1) Positive goodwill is an intangible asset.
笔者认为，正商誉的本质特征或重要特征有如下几点：①正商誉是无形资产。 - The higher the customer perceived value, customer will show more positive attitude to health management services, and increase the goodwill, customers are more likely attempt to buy, that they have strong purchase intention.
顾客的感知价值越高，顾客则会对健康管理服务表现出更正面的态度，增加对健康管理服务的好感，顾客尝试购买的可能性更大，即顾客的购买意愿就越强烈。 - Then use the method of empirical study, showed goodwill and accounting earnings significantly positive correlation, illustrated point that the goodwill can significantly improve the profitability of enterprises.
然后采用实证研究的方法，证明了商誉与会计盈余显著地正相关，说明商誉能够显著地改善企业的盈利能力；同时与股票价格也显著地正相关，表明商誉具有较强的价值相关性。