负商誉 meaning in Chinese
badwill
negative goodwill
Examples
- Negative business credit and its accounting dealing
负商誉及其会计处理 - Analysis of the universally - existing negative commercial credit in the transaction of property right
产权交易中负商誉普遍存在的原因分析 - I raised some defects of identifying , measuring and amortizing the intangible assets . how to identify and measure the goodwill is discussed in this part
主要揭示了无形资产的确认、计量、摊削中存在一些问题，对于商誉及负商誉的确认与计量也提出了新的认识。 - In this paper , there are also some other related topics being discussed and probed into , such as amortization of goodwill , depreciation of goodwill , revaluation of good will , and negative good will
文章还就其它相关问题，如商誉的摊销，减值重估以及负商誉等进行了论述和探讨。 - 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。