This article first analyzes three accounting methods for purchased goodwill accounting treatment in some countries,and then points out their theoretical unfitness and realistical shortcoming, and finally suggests that goodwill should be recognized as a kind of permanent asset.
本文在分析了有关国家对外购商誉的会计处理方法后 ,指出摊销商誉的不合理之处以及实务中的困难 ,最后 ,提出应将商誉作为永久性资产并采用类似于成本与市价孰低法的会计方法对其进行期末计价处
branch long-lived assets
分支机构永久性资产
From the economic point of view, working capital is made up of the net current assets and permanent short-term liability.
经济学视野下营运资金为永久性流动资产,即一般意义上的营运资金与永久性流动负债之和。
every adult permanent resident will be eligible to vote.
所有成年的永久性居民都有资格投票。
application for verification of eligibility for permanent identity card
核实永久性居民身份证资格申请书
The permanent accounts are also called the balance sheet accounts, which include the asset, liability, and owner's equity accounts.
永久性账户也称为资产负债表账户,包括资产、负债和业主权益类账户。
World heritage is the special with public property right characteristic,and should be permanently protected by the nation.
世界遗产是具有公共产权性质的特殊资源,应由国家进行永久性保护。
This product comes with lifetime warranty.
这件产品有永久保证。
permanent failure
永久性故障（持续性故障）
semipermanent floating oil boom
半永久性的浮动栏油栅
semipermanent electronic storage
半永久性电子式存储器
His work is ephemeral.
他的作品没有永久性。
are disappearing forever.
即将永久性地消失。
a molecule that is a permanent dipole.
是永久性偶极子的分子。
nonvolatile memory [ storage ]
固定[永久性]存储器
non-perpetual licence [taxi]
非永久性质的牌照〔的士〕
existing permanent unprotected file
现有永久性非保护文件
the Permanent Normal Trade Relations)
永久性正常贸易关系
permanent normal trade relationship
永久(性)正常贸易关系