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.
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