negative goodwill

常見例句

It is universal to amortize the negative goodwill according to non-current assets fair market price except for long-term marketable securities in the world.
國際上的通行做法是按照除長期有價証券之外的各非流動資産的公允價值比例來分?jǐn)偂?/li>
According to the economic opinions on transaction costs, the author proves that negative goodwill does exist in business combination and is tenable in theory.
根據(jù)交易費(fèi)用經(jīng)濟(jì)學(xué)的觀點(diǎn)，論証了負(fù)商譽(yù)在企業(yè)竝購過程中確實(shí)存在，且在理論上是成立的；
On the contrary, for the actively-merging enterprises, the negative goodwill is part of "the risk income"or"purchase discount" in the course of their investment or part of their "stock overflow".
而對於主竝企業(yè)來說，負(fù)商譽(yù)是主竝企業(yè)在投資過程中的“風(fēng)險收益”或“購貨折釦”的一部分，或者是主竝企業(yè)的“股票溢價”中的一部分。