商誉代表一间公司因其品牌和信誉而得到的额外估值，是一项无形资产。
Goodwill is an intangible asset that represents the extra value ascribed to a company by virtue of its brand and reputation.
商誉作为一项无形资产入账。
非流动资产也可以是无形资产，如商誉、专利或版权。
Non-current assets also can be intangible assets, such as goodwill, patents or copyright.
花旗集团的有形资产(不包括商誉或无形资产)是该行有形净资产的55倍。
Tangible assets, which don't include goodwill or intangibles, are 55 times the bank's tangible equity.
无形资产包括商誉、专利权、商标、版权，以及专营权。
Intangible assets include goodwill, patents, trademarks, Copyrights, and franchise.
该公司的商誉和其他无形资产约占总资产的16%。
Volkswagen's goodwill and other intangibles makes up about 16% of its total assets.
从技术上来说，商誉是一种无形资产，通常作为一个单独项目在资产负债表上列出。
While goodwill is technically an intangible asset, it is usually listed as a separate item on a company's balance sheet.
然后对几种主要无形资产专利权、商标权、土地使用权、商誉进行了研究分析。
Then several major intangible franchise trademarks, the right to use the land, a reputation for research and analysis.
本文简述了医院无形资产的评估，主要包括专利评估、非专利技术评估，著作权评估，商标评估，商誉评估等。
This article sketches the assessment of immaterial assets of hospitals, mainly including assessments of patents, copyrights, trademarks, commercial reputation and the right to use land, etc.
按照现有商誉会计理论，自创商誉作为企业一种特殊的无形资产，是否应该确认或摊销，还存在诸多争议。
There is controversy whether self-initiated goodwill as a kind of special intangible asset of an enterprise should be recognized or amortized.
财务报告评估：公正价值，企业合并，无形资产，商誉及减值分析，第三版。
Valuation for Financial Reporting: Fair Value, Business Combinations, Intangible Assets, Goodwill and Impairment Analysis, 3rd Edition .
商誉作为由多种因素共同作用而形成的无形资产，能对生产经营长期发挥作用且带来经济利益。
Reputation as a common role by a variety of factors resulting intangible assets, production and management can play a role and bring long-term economic benefits.
无形资产包括公司的知识产权，商誉、品牌认知。
Intangible assets include a business's intellectual property, goodwill and brand recognition.
中国电信集团公司继续拥有“中国电信”的商誉和无形资产。
The new CHINA Telecommunications Corporation still enjoys the commercial reputation of "CHINA TELECOM" and its intangible assets.
有关知识产权，专利，商誉及其他无形资产情况。
Information about intellectual property, patents, goodwill, and other intangible assets.
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.
商誉是无形资产中最‘无形’的，其价值和企业的整体资产价值密切相关。
Goodwill is most intangible of intangible assets. It's valuation is connected with whole company value.
解释无形资产(包括商誉)的性质。
Explain the nature of intangible assets, including goodwill.
账面价值资产在资产负债表上的价值，换言之，相等于资产的成本减累计折旧公司的净资产值，相等于总资产减无形资产（专利、商誉等）及负债。
The value at which fixed assets are listed in the balance sheet. Effectively the original purchase cost minus any allowance for depreciation.
承接专利权、专有技术、商标权、著作权、计算机软件、企业的商誉等无形资产的评估和申请。
Help to assess and apply patent such as technology, trademark, copyright, PC software, enterprise credit standing.
承接专利权、专有技术、商标权、著作权、计算机软件、企业的商誉等无形资产的评估和申请。
Help to assess and apply patent such as technology, trademark, copyright, PC software, enterprise credit standing.
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