商誉可以定义为一种既得的“关系”利益，一种能获取未来经济利益的社会资本。
It can be defined as an accomplished "relation" interest-a social capital to gain future economic benefits.
以商誉、人力资本、股权及公司债等形式出资已是事实。
In fact, Goodwill, human capital, share rights and company bond all have became the form of capitalization.
这一超出市场回报的价值被资本化就变成了经济商誉。
The capitalized value of this excess return is economic Goodwill.
过去的几年中，理论界大都认可将人力资本视同一种不可辨认的无形资产，和商誉类似，在无形资产中列示核算，这一观点也在实践中得到一定的应用。
In the past few years there was a uniform conclusion basically presented in the theoretical circle, that human capital is a non-identifiable intangible assets.
商誉可以分为自创商誉和外购商誉，而在会计处理上自创商誉一般是不能资本化入帐的。
Goodwill can be divided into self-established goodwill and purchased goodwill , and also it is widely accepted that self-established goodwill can not be entried as an asset.
商誉可以分为自创商誉和外购商誉，而在会计处理上自创商誉一般是不能资本化入帐的。
Goodwill can be divided into self-established goodwill and purchased goodwill , and also it is widely accepted that self-established goodwill can not be entried as an asset.
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