资本化现值 meaning in Chinese

capitalized present value

Theoretically , there are many measure method for the goodwill , for example , there are capitalization of income method , present value of super - profit method and so on , but we adopt the difference between thb c t of the whole business and the identifiable net assets method
从理论上讲，计量商誉的方法有多种，比如超额利润现值法、收益资本化现值法，但实务中一般采用并购成本与可辨认净资产的公允价值的差额计算。