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.
应用推荐