如果某家公司收购另一家公司的价格超过了后者的实物资产价值,它就得从别处来填补这个缺口,此时它们往往会选择商誉。
When companies buy other companies for more than the worth of their assets, they have to record that value somewhere, and it gets stuck in goodwill.
在发生接受捐赠实物资产业务和资产评估增值业务时,应按捐赠实物资产价值和资产评估增值款扣款未来应交的所得税,暂计资本公积准备项目。
Transactions of physical contribution and asset revaluation gains should be recorded at the actual value with deductions for future income tax, also as "Reserve Funds of Capital Surplus".
经理人、股东以及借款人对于实物资产或者金融资产的价值所了解的信息都是不同的,而披露全部信息则可能需要很多年的时间。
Managers, shareholders, and lenders may all have different informationabout the value of a real or financial asset, and it may be many years beforeall the information is revealed.
衡量某家公司的价值时,除了其名下所有的实物资产,还要考虑其品牌价值。
It is supposed to measure what a company is worth beyond all the stuff it owns, which is largely the value of its brand.
实物资产与金融资产存在有市场机制和内生价值的不同,二者的价格行为模式并不一定是完全一样的。
This paper oppugns this assumption and puts forward that real assets are different from financial assets because of their different markets and intrinsic values.
生物资产的类别以及各类生物资产的实物数量和账面价值。
The categories of biological assets, quantities of physical output and book value of various biological assets;
同实物资产相比较,无形资产有其独特的价值变化规律。
Comparing with the real assets, intangible assets has its unique value change rule.
综合预算是指将实物资产预算价值纳入到预算体系中,因此综合预算的实施必须建立在实物资产的价值管理基础上,计价核算则是实现价值管理的有效途径。
General budget refers to involving capital budget and material assets budget into the budget system, so carrying out general budget should be based on value management of material assets.
综合预算是指将实物资产预算价值纳入到预算体系中,因此综合预算的实施必须建立在实物资产的价值管理基础上,计价核算则是实现价值管理的有效途径。
General budget refers to involving capital budget and material assets budget into the budget system, so carrying out general budget should be based on value management of material assets.
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