There are some problems in business accounting:the increase of business assets does not stand for the increase of debt paying ability;business amortization has the negative effect for the profit target of enterprises;the over-profit ability of the business creation does not fade with the price amortization;business accounting connects with the international competition of the enterprises.
商誉会计处理存在的问题有:商誉资产的增加并不代表偿债能力增强;商誉摊销对企业的利润指标产生负面影响;商誉创造超额收益的能力不随价值摊销而消失;商誉的会计处理关系到企业的国际竞争力。
Furthermore,the authors want to establish the evaluation index system for the CBA professional basketball club and explain the quantitative and application of this system,in order to lay a necessary basic foundation for evaluating the goodwill value of clubs and give some beneficial references on the development and management of the goodwill of professional basketball clubs.
在借鉴商誉理论和商誉评估理论的基础上,结合我国市场经济条件下职业篮球市场的特点,探析我国CBA职业篮球俱乐部商誉的相关理论,建立我国CBA职业篮球俱乐部商誉价值评价指标体系,阐述该评价指标体系的定量化及应用,为我国CBA职业篮球俱乐部商誉价值的评价做好基础性的工作,同时为我国CBA职业篮球俱乐部商誉资产的开发与管理提供有益参考。
In the table, amortization of Goodwill and other major purchase-price accounting adjustments are not charged against the specific businesses to which they apply but, instead, are aggregated and shown separately.
其中商誉的摊销与购买法的会计调整数，特别从各个企业挑出汇总成单独一栏，
Generally accepted accounting principles require that recorded goodwill be amortized to expense over a period that does not exceed 4 years.
通用会计准则规定,已入账的商誉在最长不超过4年的期限内摊销到费用账户。
A Study of the Relationship between the Reputation of Securities Regulators and the Reputation of Underwriters;
证券监管者声誉和承销商声誉的关联性研究
An Empirical Analysis on the Relationship between Underwriter s Reputation and Underwriting Fee in China;
我国承销商声誉与承销服务费用关系的研究
Empirical Study on Mechanism of Underwriter Reputation in China IPO Market;
IPO市场承销商声誉机制的形成机理及实证检验
The Relationship Test between Underwriter Reputation and IPO Underprice in Chinese Securities Market;
主承销商声誉与IPO抑价关系的实证研究
Amortization of Discount on Funded Debt
长期债务的折价摊销
discount amortizatio
债券发行贴水的摊销
concession stand
ph.1. 货摊商摊
If the use of the trademark is discontinued or its contribution to earnings becomes doubtful, any unamortized cost should be written off immediately.
如果商标停止使用或它对增加收益的作用令人置疑,所有未摊销的成本应被立即冲销。
Vistakon's speedy response engendered goodwill in the marketplace.
卫康公司的迅速反应使其在销售市场建立了良好的商业信誉。
Empirical Research on the Relation of Underwriter Reputation and the Quality of IPO Firms
承销商声誉与IPO企业质量关系的实证分析——基于我国A股市场的数据
The Research on the Efficiency of Underwriter Reputation Mechanism in IPO Market of China;
主承销商声誉机制在中国IPO市场的有效性检验研究
The Efficiency of Securities Supervision, and Underwriters Reputation;
证券监管效率和承销商声誉——基于南方证券“麦科特事件”的案例研究
Underwriter Reputation and IPO Underpricing as Evidenced from Chinese A Shares Stock Market;
主承销商声誉与IPO抑价率——基于中国A股市场的证据
A Positive Analysis on Relationship Between China Security Underwriter s Reputation and IPO firm s Quality;
我国证券承销商声誉与IPO企业质量关系的实证分析
IPOs,Underwriter Reputation and the Establishment of Sponsor System in China;
股票首次公开发行、承销商声誉与我国保荐制度的建立
Judicial Cognizance of Crimes Damaging Commercial Reputation,Commodities Reputation;
损害商业信誉、商品声誉罪的司法认定